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Help Save Exit Sub Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $322,000; materials of 420,000 and direct labor of $230,000. During the year Adams incurred $428,000 in materials costs, $414.200 in overhead costs and $234,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year. Multiple Choice $327,600 $414,200. $322,000 $414,190 $425,450