Predetermined Factory Overhead Rate 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 indudes the direct materials costs drugs and medical devices physician surgical and operating room operating room overhead is estimated to be any of the curren t he Disposable supplies $358,700 Depreciation expense 64,700 Units 37,600 538,600 175.000 Total operating room overhea The overhead costs will be a ned to procedures based on the number of surgical room hou. Po Medical Center day, seven days per week. In addition, the operating room will be shut down two weeks per year for general repairs. nane of house