Show me what equations to use for example =B1+B2

A B D E F G H J K L M . N o P Q R C 1 2 3 Estimates made at the beginning of the period 4 Estimated direct labor hours 1. Compute total manufacturing overhead estimated at the beginning of the period Fixed manufacturing overhead 211,045 $2.50 $310,000 Variable manufacturing overhead Total manufacturing overhead 5 Estimated variable manufacturing overhead per direct labor hour 6 Estimated total fixed manufacturing overhead 7 8 Actual amounts as of the end of the period 9 Actual total manufacturing overhead incurred 10 Actual total direct labor hours worked 11 Unadjusted cost of goods sold 12 2. Compute the predetermined overhead rate used to apply manufacturing overhead to jobs $715,000 205,000 $4,905,000 3. Compute the total amount of overhead applied to jobs during the period 13 14 15 4. Compute the amount of overapplied or underapplied overhead (if overapplied, present as a positive number; if underapplied, present as a negative number) 16 17 18 600 inwi 5. Compute the new balance in cost of goods sold after adjusting for over- or under- applied overhead. 19 A B D E F G H J K L M . N o P Q R C 1 2 3 Estimates made at the beginning of the period 4 Estimated direct labor hours 1. Compute total manufacturing overhead estimated at the beginning of the period Fixed manufacturing overhead 211,045 $2.50 $310,000 Variable manufacturing overhead Total manufacturing overhead 5 Estimated variable manufacturing overhead per direct labor hour 6 Estimated total fixed manufacturing overhead 7 8 Actual amounts as of the end of the period 9 Actual total manufacturing overhead incurred 10 Actual total direct labor hours worked 11 Unadjusted cost of goods sold 12 2. Compute the predetermined overhead rate used to apply manufacturing overhead to jobs $715,000 205,000 $4,905,000 3. Compute the total amount of overhead applied to jobs during the period 13 14 15 4. Compute the amount of overapplied or underapplied overhead (if overapplied, present as a positive number; if underapplied, present as a negative number) 16 17 18 600 inwi 5. Compute the new balance in cost of goods sold after adjusting for over- or under- applied overhead. 19