4. Change the estimated total amount of the allocation base back to 95,000 machine-hours, so that the data area of you worksheet looks exactly the same as in Requirement 2. Now change the actual manufacturing overhead cost from $905,700 to $912,000. 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 $ 912,000 6 Estimated total amount of the allocation base 7 Actual manufacturing overhead cost $ 912,000 8 Actual total amount of the allocation base 95,000 machine-hours 89,000 machine-hours (a) By how much is the manufacturing overhead underapplied or overapplied? manufacturing overhead (b) Why is the amount of underapplied (overapplied) manufacturing overhead different from Requirement 2 above? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answers and double click the box with the question mark to empty the box for a wrong answers. Any boxes left with a question mark will be automatically graded as incorrect.) The predetermined overhead rate changed. 7 The change in the actual manufacturing overhead cost directly resulted in a comparable change in the amount of underapplied (overapplied) manufacturing overhead. 7 The change in the estimated total amount of the allocation base affected the amount of manufacturing overhead applied