Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $358,700; materials of $401,000 and direct labor of $211,000. During the year Adams incurred $409,000 in materials costs, $414,400 in overhead costs and $215,000 in direct labor costs. Compute the overhead application rate 2 points Multiple Choice 59%. 17096. 189%. 193%. 89%