Predetermined Foctory 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 Jenuary 1 of the current year, the annual operating room overhead is estimated to be: The overhead costs wisi be assigned to procedures, based on the number of surgical room hours. Poehling Medical Center expects to use the ageraring monn an ayerage of eight hours per day, seven days per week, in addition, the operating room will be shut down two weeks per year for general repairs. Determine the predetermined operating room overhead rate for the year. per hour b. Ebony Jones had a 6-hour procedure on January 22. How much operating room overhead would be charged to her procedure; using the rate determined in part (a)? c. During laruary, the operating room was used 185 hours. The actual overhead costs incurred for lanuary were $52,800. Determine the overhesd under- or everapplied for the period