This excel sheet is requirement 2: I JUST NEED 3B & 4B, there is more than 1 answer to the multiple choice please help!

Chapter 3: Applying Excel Data Allocation base Estimated manufacturing overhead cost Estimated total amount of the allocation base Actual manufacturing overhead cost Actual total amount of the allocation base Machine-hours $600,600 78,000 machine-hours $591,000 72,000 machine-hours Enter a formula into each of the cells marked with a ? below Computation of the predetermined overhead rate Estimated manufacturing overhead cost Estimated total amount of the allocation base Predetermined overhead rate $600,600 78,000 machine-hours $7.70 per machine-hour $ 591,000 Computation of underapplied or overapplied manufacturing overhead Actual manufacturing overhead cost Manufacturing overhead cost applied to Work in Process during the year: Predetermined overhead rate Actual total amount of the allocation base Manufacturing overhead applied Underapplied (overapplied) manufacturing overhead $7.70 per machine-hour 72,000 machine-hours $ 554,400 $ 36,600