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 $966,500 Estimated decorator hours 40,300 Actual decorator hours 41,590 The company uses Operating Overhead in place of Manufacturing Overhead.