2. Change all of the numbers in the data area of your worksheet so that it looks like this: A 1 Chapter 3: Applying Excel 2 3 Data 4 Allocation base Machine-hours 5 Estimated manufacturing overhead cost $ 296,800 6 Estimated total amount of the allocation base 53,000 machine-hours 7 00 Actual manufacturing overhead cost Actual total amount of the allocation base $ 293,500 55,000 machine-hours