Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $385,900; materials of 417,000 and direct labor of $227,000. During the year Adams incurred $425,000 in materials costs, $413,900 in overhead costs and $231,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year. Multiple Choice $385,900. $425,150 $392,700 $413,900. $413,890