4. Change the estimated total amount of the allocation base back to 87,000 machine-hours, so that the data area of you worksheet looks exact?y the same as in Requirement 2. Now change the actual manufacturing overhead cost from $784,300 to $789,800. The data area of your worksheet should now look like this: Chapter 2: Applying Excel 3 Data 4 Allocation base 5 Estmated manutacturing overhead cost 5 Eetimated total amount ot the allocation base 5800,400 7000machine- 89.600 D0machine- houre Actual manufacturing overhead C0et 3 Actual total amount of the alocation base (a) By how much is the manufacturing overhead underapplied or overapplied? Underapplied