Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $416,100; materials of $409,000 and direct labor of $219,000. During the year Adams incurred $439,500 in materials costs, $434,800 in overhead costs and $223,000 in direct labor costs. Compute the amount of under- or overapplied overhead for the year. $11,100 overapplied. $18,700 overapplied. $11,100 underapplied. $18,700 underapplied. $4,700 underapplied.