Please help me find the equations I need to input to get the remaining question marks, thank you.

Example: X = B29 - B30

A 1 Chapter 3: Applying Excel 2 3 Data 4 Allocation base 5 Estimated manufacturing overhead cost 6 Estimated total amount of the allocation base 7 Actual manufacturing overhead cost 8 Actual total amount of the allocation base 9 10 Enter a formula into each of the cells marked with a ? below 11 12 Computation of the predetermined overhead rate 13 Estimated manufacturing overhead cost 14 Estimated total amount of the allocation base 15 Predetermined overhead rate 16 17 Computation of underapplied or overapplied manufacturing overhead 18 Actual manufacturing overhead cost 19 Manufacturing overhead cost applied to Work in Process during the year: Predetermined overhead rate 20 Actual total amount of the allocation base 21 22 Manufacturing overhead applied 23 Underapplied (overapplied) manufacturing overhead 24 25 26 27 28 29 30 B Machine-hours $300,000 75.000 machine-hours $290,000 68,000 machine-hours. ? ? machine-hours ? per machine-hour 2 ? per machine-hour ? machine-hours ? ? D E F G F