Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $410,400; materials of $406,000 and direct labor of $216,000. uring the year Adams Incurred $433.800 in materials costs, $429,40o in overhead costs and $220,ooo n direct labor costs. Compute the amount of under or overappled overhead for the year O $11,400 over applied. O $19,000 over applied. O $11.400 under applied. O $19 ooo under applied. O $4.400 under applied