please answer and show work / formula.

Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $381,600; materials of $402,000 and direct labor of $212,000. During the year Adams incurred $410,000 in materiats costs, $412,400 in overhead costs and $216,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year. Multiple Choice $381,600 $412,400 $412390 $423,650