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 $89,000$ machine$-$hours, but keep everything the same as in Requirement $2.$ The data area of your worksheet should now look like this: