2. Change all of the numbers in the data area of your worksheet so that it looks like this Chapter 2: Applying Excel 3 Data 4 Allocation base 5 Estimated manufacturing overhead cost 6 Estimated total amount of the allocation base 7 Actual manufacturing overhead cost 8 Actual total amount of the allocation base Machine-hours $147,000 35,000 machine- hours $133,800 38,000 hours machine If your formulas are correct, you should get the correct answers to the following questions (a) What is the predetermined overhead rate? (Round your answer to 2 decimal places.) determined over per machine- hour (b) By how much is the manufacturing overhead underapplied or overapplied? manufacturing