Locate the footage you want to use as the B-roll in the Final Cut browser.
Double-click the clip to open it in preview mode.
Click in the scroll bar to place the play head where you want the clip to begin and press the "I" key. Press the space bar to preview the clip and press the space bar again where you want playback to end. Press the "O" key to set the end of the clip.
Click and drag the clip from the preview window into the timeline. Move the clip onto the track above the A-roll clip. Make sure the cursor is pointing down and release the mouse button to drop the clip.
Press the space bar to preview the edit. The B-roll footage will play as audio from the A-roll continues.
Open "iMovie" and go to "Preferences." Check the "Show Advanced Tools" box.
Drag the B-roll clip on top of the A-roll clip. Select "cutaway" from the drop-down menu to retain the a-roll audio while the B-roll clip plays.
Move the cursor to the leftmost edge of the B-roll clip. Drag the start point left and right to adjust the start point of the B-roll clip.
Move the cursor to the rightmost edge of the B-roll clip. Drag the edge left and right to adjust the end point of the B-roll clip.
Press "Play" to preview the edit.