In January, Carla Vista Company requisitions raw materials for production as follows: Job 1 $1,100, Job 2 $1,340, Job 3 $750, and general factory use $670. Cullumber Decorating uses a job order cost 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 cost $ 739200 Actual overhead costs $755244 Estimated decorator hours 33,600 Actual decorator hours 34020 The company uses Operating Overhead in place of Manufacturing Overhead. Compute the predetermined overhead rate