4. Change the estimated total amount of the allocation base back to 44,000 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 $186,900 to $188,200. The data area of your worksheet should now look like this: 1 Chapter 2: Applying Excel 2 3 Data 4 Allocation base 5 Estimated manufacturing overhead cost 6 Estimated total amount of the allocation base Machine-hours $184,800 machine- 44,000 hours 7 Actual manufacturing overhead cost $188,200 8 Actual total amount of the allocation base 43,000 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? (Select all that apply.) The predetermined overhead rate changed The change in the actual manufacturing overhead cost directly resulted in a comparable change in the amount of underapplied (overapplied) manufacturing overhead The change in the estimated total amount of the allocation base affected the amount of manufacturing overhead applied