Swifty 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. Overhead is applied to each job based on the number of decorator hours incurred. The following data are for the current year. The company uses Operating Overhead in place of Manufacturing Overhead Compute the predetermined overhead rate. Predetermined overhead rate: \$ per decorator hour Determine the amount of overhead to apply for the year Amount of overhead applied $ List of Accounts (c) Determine whether the overhead was underv of overapplied and by how much