Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $381600, materials of 402,000 and direct labor of $212,000. During the year Adams incurred $410,000 in materials costs, $412,400 in overhead costs and $216,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year Multiple Choice $412,400 $412,390 $388,800 $381,600 $423,650