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 B C 4 Allocation base Machine-hours 5 Estimated manufacturing overhead cost $ 225,400 6 Estimated total amount of the allocation base 49,000 machine-hours 7 Actual manufacturing overhead cost $ 227,700 8 Actual total amount of the allocation base 46,000 machine-hours