A B C 1 Chapter 3: Applying Excel 2 3 Data 4 Allocation base Machine-hours 5 Estimated manufacturing overhead cost $ 9 Estimated total amount of the allocation base 201,600 42,000 machine-hours 7 Actual manufacturing overhead cost $ 221,200 8 Actual total amount of the allocation base 41,000 machine-hours (a) By how much is the manufacturing overhead underapplied or overapplied? manufacturing overhead.