Vaughn 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 are the data for the current year: Estimated overhead $664,200 Actual overhead $742,600 Estimated painting hours 36,900 Actual painting hours 41,400 The company uses Operating Overhead in place of Manufacturing Overhead.