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 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 $333,100 Depreciation expense 60,100 Utilities 34,900 Nurse salaries 500,100 Technician wages 163,800 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 shutdown two weeks per year for general repairs. a. Calculate the estimated number of operating room hours for the year. X hours