Predetermined factory overhead rate Poehling Medical Center has a single operating room that is used by local physician perform surgical procedures. The cost of using the operating room is accumulated t 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 Depreciation expense Utilities Nurse salaries Technician wages $402,900 100,900 43,000 374,600 170,600 Total operating room overhead $1,092,000 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 of eight hours per day, seven days per week. In addition, the operating room will be shu down two weeks per year for general repairs. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. X Open spreadsheet a. Determine the predetermined operating room overhead rate for the year. Round your answer to the nearest dollar.