Crane Decorating uses a job order costing system to collect the costs of its interior decorating business. Each client's consultation is treated as a separate job. Overhead is applied to each job based on the number of decorator hours incurred. Listed below are data for the current year. Estimated overhead $1,108,000 Actual overhead $1,146,600 Estimated decorator hours 40,000 Actual decorator hours 41,000 The company uses Operating Overhead in place of Manufacturing Overhead. (a) Your answer has been saved. See score details after the due date. Compute the predetermined overhead rate. (Round answer to 2 decimal places, e.g. 15.25.) Predetermined overhead rate 27.7 per decorator hour