Sheffield 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 arurrent year: The company uses Operating Overhead in place of Manufacturing Overhead \begin{tabular}{|l|} \hline New Predetermined overhead rate \\ \hline \hline New applied ovehead \\ \hline \hline New actual overhead \\ \hline \hline Overapplied Overhead \\ \hline \end{tabular}