Factory 2 Factory 1 Estimated factory overhead cost for fiscal year beginning March 1 $307,600 $676,800 Estimated direct labor hours for year 9,400 Estimated machine hours for year 15,380 Actual factory overhead costs for March $24,600 $58,750 850 Actual direct labor hours for March Actual machine hours for March 1,200 a. Determine the factory overhead rate for Factory 1. per machine hour b. Determine the factory overhead rate for Factory 2. per direct labor hour c. Journalize the entries to apply factory overhead to production in each factory for March. Factory 1 Factory 2 d. Determine the balances of the factory overhead accounts for each factory as of March 31, and indicate whether the amounts represent overapplied factory overhead or underapplied factory overhead. Factory 1 Factory 2 $ 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 proced u re and inclu des 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: Disposable supplies $375,800 Depreciation expense 67,800 39,400 Utilities Nurse salaries 564,300 Technician wages 184,700 Total operating room overhead $1,232,000 The overhead costs will be assigned to procedures based on the number of surgical room hours. Poehling Medical Center expects to use the operati ng 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. a. Calculate the estimated number of operating room hours for the year. hours b. Determine the predetermined operating room overhead rate for the year. per hour c. Bill Harris had a 8-hour procedure on January 22. How much operating room overhead would be charged to his procedure, using the rate determined in part (b)? d. During January, the operating room was used 186 hours. The actual overhead costs incurred for January were $80,000. Determine the overapplied operating overhead or underapplied operating overhead for the period. Enter your answer as a positive number