Change all of the numbers in the data area of your worksheet so that it looks like this:

$\backslash$table$[[,$A$,,$B$,$C$],[1,$Chapter $3$: Applying Excel,,,$],[2,,,,],[3,$Data,,,$],[4,$Allocation base,Machine$-$hours,$],[5,$Estimated manufacturing overhead cost,$$,193,500,],[6,$Estimated total amount of the allocation base,$89,45,000,$machine$-$hours$],[7,$Actual manufacturing overhead cost,$$,174,800,7],[8,$Actual total amount of the allocation base,,$41,000,$machine$-$hours$]]$

If your formulas are correct, you should get the correct answers to the following questions.

$($a$)$ What is the Predetermined overhead rate?

$($b$)$ By how much is the manufacturing overhead underapplied or overapplied?

$3.$ 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 amount of the allocation base to $43,000$ machine$-$hours, but keep everything the same as in Requirement $2.$ The data area of your worksheet should now look like this:

Change all of the numbers in the data area of your worksheet so that it looks like this:

$\backslash$table$[[,$A$,,$B$,C$