Data Allocation base Machine-hours Estimated manufacturing overhead cost $428,400 Estimated total amount of the allocation base 63,000 machine-hours Actual manufacturing overhead cost $447,500 Actual total amount of the allocation base 58,000 machine-hours Enter a formula into each of the cells marked with a ? below Computation of the predetermined overhead rate Estimated manufacturing overhead cost $428,400 Estimated total amount of the allocation base 63,000 machine-hours Predetermined overhead rate $6.80 per machine-hour Correct Computation of underapplied or overapplied manufacturing overhead Actual manufacturing overhead cost $8 Manufacturing overhead cost applied to Work in Process during the year: Predetermined overhead rate $6.80 per machine-hour Correct Actual total amount of the allocation base 447,500 machine-hours Manufacturing overhead applied $428,400 Underapplied (overapplied) manufacturing overhead $19,100 Underapplied ? Why is this incorrect?