Sheridan 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 costs $899,800 Actual overhead costs i $912,500 Estimated decorator hours 40,900 Actual decorator hours 41.220 The company uses Operating Overhead in place of Manufacturing Overhead, and Service Contracts in Process in place of Work in Process Inventory. (a) Calculate the predetermined overhead rate. Predetermined overhead rate per decorator hour