EX$\mathrm{.}02\mathrm{.}11.$EXCEL.ALGO $($Algorithmic$)$

Predetermined factory overhead rate

Poehing Medical Center tass a single openating room that is used thy local physicians to perform surgical procedures. The cost of using the operating room is accumulted 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 owerhead is estimated to be:

$\backslash$table$[[$Disposable suppies,$$227,300$