Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $284,700; materials of 409,000 and direct labor of $219,000. During the year Adams incurred $417,000 in materials costs, $413,100 in overhead costs and $223,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year. Multiple Choice $413,090. $289,900. $284,700. $424,350. $413,100.