Easy 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. Budgeted overhead $960,000 Actual overhead $732,800 Budgeted decorator hours 40,000 Actual decorator hours 30,100 The company uses Operating Overhead in place of Manufacturing Overhead. i dont understand how to journalize this and determine the predetermined rate as well as houw much was under/over applied