Please explain what is wrong here

Tombert 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. Overhea applied to each job based on the number of decorator hours incurred. Listed below are data for the current year. Estimated overhead Actual overhead Estimated decorator hours Actual decorator hours $1,000,000 $1,073,800 40,000 40,200 The company uses Operating Overhead in place of Manufacturing Overhead. Your answer is correct. Compute the predetermined overhead rate. Predetermined overhead rate $ 25 per decorator hour eTextbook and Media - Your answer is partially correct. Prepare the entry to apply the overhead for the year. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Credit Debit 1005000 Work in Process Inventory Manufacturing Overhead 1005000