led costs and ed costs and expenses for the coming period are as follows Engine parts Shop direct labor Shop and repair equipment depreciation Shop supervisor salaries Shop property taxes Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense 875,000 660,000 44,500 138,000 27,500 10,000 22,100 73,500 8,600 Total costs and expenses $1,859,200 The average shop direct labor rate is $30 per hour. Determine the predetermined shop overhead rate per direct labor hour. EX 17-11 Predetermined factory overhead rate Poehling Medical Center has a single operating room that is used by local physicians to 0B3.2 90 per hour lated by each perform surgical procedures. The cost of using the operating room is accumu 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: Disposable supplies Depreciation expense Utilities Nurse salaries Technician wages $299,600 75,000 32,000 278,500 126,900 $812,000 Total operating room overhead Continued)