Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $355,200; materials of 412,000 and direct labor of $222,000. During the year Adams incurred $420,000 in materials costs, $413,400 in overhead costs and $226,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year. Multiple Choice 0 $355,200. 0 $413,400. 0 $361,600. 0 $413,390. 0 $424,650