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Predetermined Factory 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 January 1 of the current year, the annual operating room overhead is estimated to be:
DATA
Disposable supplies	$351,300
Depreciation expense	87,900
Utilities	37,500
Nurse salaries	326,500
Technician wages	148,800
Total operating room overhead	$952,000
The overhead costs will be assigned to procedures, based on the number of surgical room hours. The number of hours per day and days per week that Poehling Medical Center expects to use the operating room and the number of weeks per year for general repairs are provided below:
DATA
Hours per day	8
Days per week	7
Weeks per year (net of maintenance weeks)	50
REQUIRED:
Using the above information, determine the following amounts:
Select the correct answer in the dropdown in cell B30. Using formulas and cell references from the problem data, perform the required analysis. Formulas entered in the green cells show in the orange cells. Transfer amounts to CNOWv2 for grading.
			Formulas
a.	Predetermined surgical overhead rate (per hour)
b.	Number of surgical room hours		5
	Procedure overhead
c.	Actual hours used in January		230
	Actual surgical room overhead incurred, January		$75,600
	surgical room overhead