2. Change all of the numbers in the data area of your worksheet so that it looks like this: A B C 1 Chapter 3: Applying Excel 2 3 Data 4 Allocation base Machine-hours 5 Estimated manufacturing overhead cost $ 958,800 16 Estimated total amount of the allocation base 102,000 machine-hours 7 Actual manufacturing overhead cost $ 954,200 8 Actual total amount of the allocation base 104,000 machine-hours 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.) Predetermined overhead rate per machine-hour (b) By how much is the manufacturing overhead underapplied or overapplied? manufacturing overhead