sy Decorating uses a job-order costing system to collect the costs of its interior decorating business. Each client's cons eated as a separate job. Overhead is applied to each job based on the number of decorator hours incurred. Listed below er the current year: Estimated overhead Actual overhead Estimated decorator hours Actual decorator hours $891,000 $942.900 40.500 42.730 The company uses Operating Overhead in place of Manufacturing Overhead. sy Decorating uses a job-order costing system to collect the costs of its interior decorating business. Each client's cons eated as a separate job. Overhead is applied to each job based on the number of decorator hours incurred. Listed below er the current year: Estimated overhead Actual overhead Estimated decorator hours Actual decorator hours $891,000 $942.900 40.500 42.730 The company uses Operating Overhead in place of Manufacturing Overhead