Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $375,700; materials of $411,000 and direct labor of $221,000. During the year Adams incurred $419,000 in materials costs, $418,400 in overhead costs and $225,000 in direct labor costs. Compute the overhead application rate. Multiple Choice 170% 185%. 186%. 91%. 59%