Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $364.800; materials of 418.000 and direct labor of $228.000. During the year Adams incurred $426,000 in materials costs, $414.000 in overhead costs and $232,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year. Multiple Choice O $364.800 a $371,200. O $414,000 $425.250 O $413,990