2. Change all of the numbers in the data area of your worksheet so that it looks like this: 1 Chapter 2: Applying Excel 2 3 Data 4 Allocation base 5 Estimated manufacturing overhead cost Machine-hours $184,800 6 Estimated total amount of the allocation base 44,000 machine- hours 7 Actual manufacturing overhead cost $186,900 8 Actual total amount of the allocation base 43,000 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