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 $1,040,000 Actual overhead $1,003,800 Estimated decorator hours 40,000 Actual decorator hours 38,000 The company uses Operating Overhead in place of Manufacturing Overhead.