Elizabeth, the manager of Sage Hill, is analyzing the company's MOH costs from last year. Sage Hill had always followed an actual costing system when determining the costs of its customizable telescopes. Elizabeth 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 Sage Hill has a highly machine-intensive operation, machine hours are used as its MOH cost driver. Here are the costs and other MOH information Elizabeth is analyzing: (a) Determine the actual MOH rate and the budgeted MOH rate Sage Hill would have used last year under actual costing and normal costing, respectively. (Round answers to 2 decimal places, e.s. 52.75.) Actual MOH rate /machine hour Budgeted MOH rate /machine hour