Tombert 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, Listed below are data for the current year. $ 960,000 $ 982,800 Estimated overhead Actual overhead Estimated decorator hours Actual decorator hours 40,000 40,100 The company uses Operating Overhead in place of Manufacturing Overhead and it uses Service Contracts in Process in place of Work in Process. (a) Compute the predetermined overhead rate. Predetermined overhead rate $ per decorator hour