Sigma Co. appies overhead costs to jobs on the basis of direct labor costs.

Sigma Co. appies overhead costs to jobs on the basis of direct labor costs. Job V, which was started and completed during the current period, shows charges of $5,000 for direct materials, $8,000 for direct labor, and $6,000 for overhead on its job cost sheet. Job W, which is still in process at year-end, shows charges of $2,500 for direct materials and $4,000 for direct labor.Should any of the overhead costs at year-end be added to Job W? If so, how much? Explain.