Poehling Medical Center has a single operating room that is used by local physiclans 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 rocm overhead. On January 1 of th 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 0 eight hours per day, seven days per week. In addition, the operating room wil be shut down two weeks per year for general repairs. This information has been collected in the Microsoft Excel Oniline 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. 1. per hour b. Bill Harris had a three-hour procedure on lanuary 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