The overhead costs will be assigned to procedures based in number of surgical room hours. Barley medical center expects to use the operating room an average of 8 hours per day, seven days per week. In addition, the operating room will be shut down two weeks per year for general repairs.

A. Determine the predetermined operating room overhead rate for the rate.

B. Gretchen Kelton had a 7 hour procedure on January 15. How much operating room overhead would be charged to her procedure, using the rate determined in part (a)?

C. During January, the operating room was used 194 hours. The actual overhead costs incurred for January were 36,000. Determine he overapplied operating overhead for the period. Enter your answer as a positive number