The average shop direct labor rate is $30 per hour. 1,859,200 Determine the predetermined shop overhead rate per direct EX 19-11 Predetermined factory overhead rate Pochling Medical Center h pertorm surgical procedures. The cost of usi patient procedure and includes the direct materials costs (drugs and physician surgical time, and operating room overhead. the annual operating room overhead is estimated to be: OBJ. 2 as a single operating room that is used by local physicians to ng the operating room is accumulated by each medical devices), On January 1 of the current year Disposable supplies Depreciation expense Utilities Nurse salaries Technician wages $299,600 75,000 32,000 278,500 126,900 $812,000 Total operating room overhead Continued)