MC Qu. 154 Adams Manufacturing allocates... Manufacturing allocates overheed to production on the basis of direct labor costs. At the beginning of the year Adams estimated total overheed of $358,700, materials of $401,000 and direct labor of $211000. During the year Adams incurred $381.300 in materials costs, s3 costs and $215,000 in direct labor costs. Compute the amount of under- or overa pplied overhead for the year $11,900 over applied $18.700 overappked $18.700 u $3.900 under MacBook Air 4