Go to the tab titled “Estimated MOH.”: a. For each of the seven variable manufacturing overhead expenses (highlighted in yellow), create a formula that calculates the estimated amount of the expense for this year. (Hint: Use last year’s actual amount of each expense and the actual total labor hours [cell B39] as the basis for this year’s estimates.) 3b. and 3c. What is the estimated indirect materials cost in the Molding Department (cell E17) and the estimated utilities cost in the Fabrication Department (cell E21)?