CALCULATOR PRINTER VERSION BACK NEXT Exercise 15-13 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. Estimated overhead Actual overhead Estimated decorator hours $1,040,000 $1,021,800 Actual decorator hours. 40,000 38,100 The company uses the account Operating Overhead in place of Manufacturing Overhead and the account Service Contracts in Process in place of Work in Process. Compute the predetermined overhead rate. Predetermined overhead rate per decorator hour SHOW LIST OF ACCOUNTS