Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning or the year, Adams estimated total overhead of $406,800; materlals of $416,000 and direct labor of $226,000 During the year Adams Incurred $424,000 in materials costs, $413,800 in overhead costs and $230,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year O $413,800 O $425,050 O $414,ooo O $406800 O $413.790