Sarah, the manager of Kingbird, is analyzing the company's MOH costs from last year. Kingbird had always followed an actual costing system when determining the costs of its customizable telescopes. Sarah 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 Kingbird has a highly machine-intensive operation, machine hours are used as its MOH cost driver. Here are the costs and other MOH information Sarah is analyzing: Calculate total applied MOH under both actual costing and normal costing for last year. How much would Kingbird under- or overapplied MOH costs be if it followed an actual costing system? (Round answers to 0 decimal places, e.g. 5,275.) MOH cost was by $ If it followed a normal costing system? MOH cost was by $