Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $299,600; materials of 404,000 and direct labor of $214,000. During the year Adams incurred $412,000 in materials costs, $412,600 in overhead costs and $218,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year. Multiple Choice $305,200. $412,600 $412,590 $299,600 $423,850