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:

Disposable supplies		$299,600
Depreciation expense		75,000
Utilities		32,000
Nurse salaries		278,500
Technician wages		126,900
Total operating room overhead		$812,000

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

$fill in the blank 2 per hour

Bill Harris had a six-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.

$fill in the blank 3

During January, the operating room was used 210 hours. The actual overhead costs incurred for January were $58,800. 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.

$fill in the blank 4

overappliedunderappliedoverapplied