Please get me correct answer

Exercise 2-13 Tombert Decorating uses a job order cost system to collect the costs of its interior decorating business. Each dlient'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. Actual overhead Estimated decorator hours Actual decorator hours $1,030,000 $1,068,800 40,000 40,800 The company uses Operating Overhead in place of Manufacturing Overhead