Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $322,000; materials of $420,000 and direct labor of $230,000. During the year Adams incurred $428,000 in materials costs, $414,200 in overhead costs and $234,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year.

Multiple Choice

• $414,200.

• $414,190.

• $425,450.

• $327,600.

• $322,000.