Instructions: Determine the cost of each job. Actividad 3: Manufacturing Overhead rate ROBLES 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 $850,000 Actual overhead $879,000 Estimated decorator hours 50,000 Actual decorator hours 52,000 The company uses Operating Overhead in place of Manufacturing Overhead. Instructions: (a) Compute the predetermined overhead rate. (b) Prepare the entry to apply the overhead for the year. (c) Determine whether the overhead was under- or overapplied and by how much.