Predetermined Factory Overtiead Rate Poehting Medicat Center has a single operating room that is used by local physicians to perform surgical procedures. The cost of using the operating room is accimulated by toch patient procedure and includes the direct materiak costs (drugs and medical devices), physician surpical time, and operating rocm overhead. On january 1 of the. current vear, the annual operating ropm overhead is estimated to be: The overhead costs wit be assigned to procedures based on the number of surgical room hours: Poehling Medical Center expects to use the operatiog room an average of eight hours per day, seven days per week, in addation, the operating room will be shut dewn two weeks per vear for general repars. a. Calculate the estimated number of operating reom heurs for the year. hours b. Determine the gredetermined operating room overhead rate for the year , per hout c. Bill harris had a 6-hour procedure on January 22. How much operating room overhead would be charged to his procedure, using the rate determined in part (b)? 1. d. During January, the operating room was used 194 hours. The actual overhead costs incurred for lanuary were sa1,600. Deetermine the everapplied operating overhead or underabsied operating everthed for the period. Enter your answer as a posive number