c$.$ During January, the operating room was used $210$ hours. The actual overhead costs incurred for January were $$40,600.$ Determine the overapplied

operating overhead or underapplied operating overhead for the period. Enter your answer as a positive number. Round your answer to the nearest

dollar.

$Poehling Medical Center has a single operating room that is used by local physicians to perform surgical procedures. The cost of using the operating

room is accumulated by each patient procedure and includes the direct materials costs $($drugs and medical devices$),$ physician surgical time, and

operating room overhead. On January $1$ of the current year, the annual operating room overhead is estimated to be:

The overhead costs will be assigned to procedures, based on the number of surgical room hours. Poehling Medical Center expects to use the operating

room an average of eight hours per day, seven days per week. In addition, the operating room will be shut down two weeks per year for general repairs.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in

the questions below.

Open spreadsheet

a$.$ Determine the predetermined operating room overhead rate for the year. Round your answer to the nearest dollar.

$

per hour

b$.$ Bill Harris had a seven$-$hour procedure on January $22.$ How much operating room overhead would be charged to his procedure, using the rate

determined in part $($a$)?$ Round your answer to the nearest dollar.