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Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $

Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $284,700; materials of $409,000 and direct labor of $219,000. During the year Adams incurred $417,000 in materials costs, $413,100 in overhead costs and $223,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year.

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