Fredetermined factory overhead rate Foehling 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 surgicai time, and operating room overhead. On January 1 ofthe current year, the annual operating room overhead is estimated to he: Disposable suppiies $278,900 Depreciation expense 69,800 Utilities 29,800 Nurse saiarieo 259,300 Technician wages 118,200 Total operating room overhead $755,000 The overhead costs will be assigned to procedures, based on the number of surgicai 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 wili be shut down two weeks per year for general repairs. This information has been coliecoed in the Microsoft Excel Online le. Open the spreadsheet, perfon'ri the required anaiysis, and input your answers in the questions below. Open spreadsheet a. Deten'riine the predetermined operating room overhead rate for the year. Round your answer to the nearest doliar. $[:] per hour I). Bill Ham's had a four-hour procedure on January 22. How much operating room overhead would he charged to his procedure, using the rate determined in part (a)? Round your answer to the nearest doliar. $[:1 c. During January, the operating room was used 210 hours. The actual overhead costs incurred for January were $54,800. Determinethe overapplied operating overhead or underapplied operating overhead for the period. Enter your answer as a positive number. Round your answer to the nearest doilar. Er