Chapter 3: Applying Excel: Exercise (Part 2 of 2) 2. Change all of the numbers in the data area of your worksheet so that it looks like this: A Chapter 3: Applying Excel B C 2 3 Data 4 Allocation base Machine-hours 5 10 Estimated manufacturing overhead cost $ 302,100 6 Estimated total amount of the allocation base 7 Actual manufacturing overhead cost $ 282,900 .8 Actual total amount of the allocation base 57,000 machine-hours 64,000 machine-hours < Prev 6 of 9 Next >