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: Estimated overhead $926,900 Actual overhead $963,900 Estimated decorator hours 40.300 Actual decorator hours 41,440 The company uses Operating Overhead in place of Manufacturing Overhead. (a) Your answer is correct. Calculate the predetermined overhead rate. Predetermined overhead rate $ 23 per decorator hour e Textbook and Media List of Accounts Attempts: 1 of 3 used (b) Prepare the entry to apply the overhead for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit