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 $70,000$ machine$-$hours, but keep everything the same as in Requirement $2.$

The data area of your worksheet should now look like this:

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

$($b$)$ Which of the following is NOT a reason why the amount of underapplied $($overapplied$)$ manufacturing overhead is different from

Requirement $2$ above?

Change the estimated amount of the allocation base back to $65,000$ machine$-$hours, so the data area of you worksheet looks

exactly the same as in Requirement $2.$ Now change the actual manufacturing overhead cost from $$456,600$ to $$458,100.$ The data area

of your worksheet should now look like this: