View Policies Show Attempt History Current Attempt in Progress Easy 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 Actual overhead Estimated decorator hours Actual decorator hours $984,000 $1,003,400 41,000 41,460 The company uses Operating Overhead in place of Manufacturing Overhead.