dams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $385,900; materials of $417,000 and direct labor of $227,000. During the year Adams incurred $425,000 in materials costs, $413,900 in overhead costs and $231,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year. Multiple Choice $385,900 $413,890 5413,900. $392700 5425,450