Lily Painting Services uses a job order cost system to collect the costs of its home painting business. Each customer's house is treated as a separate job. Overhead is applied to each job based on the number of painting hours required for each house. Listed below are the data for the current year: Estimated overhead $725,800 Actual overhead $797,570 Estimated painting hours 38,200 Actual painting hours 42,100 The company uses Operating Overhead in place of Manufacturing Overhead,