3. Either print or make a copy of your worksheet in your workbook before proceeding. You will need to refer back to this worksheet. Change the estimated total amount of the allocation base to 62,000 machine-hours, but keep everything the same as in Requirement 2. The data area of your worksheet should now look like this: A 1 Chapter 3: Applying Excel B C 2 3 Data 4 Allocation base Machine-hours 5 Estimated manufacturing overhead cost $ 396,800 6 Estimated total amount of the allocation base 7 Actual manufacturing overhead cost $ 385,200 8 Actual total amount of the allocation base 62,000 machine-hours 63,000 machine-hours (a) By how much is the manufacturing overhead underapplied or overapplied? manufacturing overhead