Barbara, the manager of Metlock, is analyzing the company's MOH costs from last year. Metlock had always followed an actual costing system when determining the costs of its customizable telescopes. Barbara wondered if it would be better to switch to a normal costing system, as she had heard a number of people talking about that at an industry conference she attended the previous month.

Since Metlock has a highly machine$-$intensive operation, machine hours are used as its MOH cost driver. Here are the costs and other MOH information Barbara is analyzing:

$\backslash$table$[[$Budgeted MOH cost,$$426,240$