Sigma Company applies overhead cost to jobs on the basis of direct labor cost. Job A, which was started and completed during the current period, shows charges of $5000 for overhead on its job cost sheet. Job direct materials, $8000 for direct labor, and $6000 for overhead on its job cost sheet. Job B, which is still in process at year-end, shows charges of $2500 for direct materials and $4000 for direct labor. Should any overhead cost be added to Job B at year-end? Explain and show the amount
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