(b) Prepare the entry to apply the overhead for the year. (List all debit entries before credit entries. Credit account titles are automatically Indented when the amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit Sve for Attempts: 0 of 1 used Submit Answer Sandhill 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 Actual overhead costs Estimated decorator hours Actual decorator hours $940,700 $932,400 40,900 40,130 The company uses Operating Overhead in place of Manufacturing Overhead, and Service Contracts in Process in place of Work in Process Inventory