For fiscal year 2001, Lazlow Metalworks estimated it would incur total overhead costs of $$\$ 1,200,000$$ and work 40,000 machine hours. During January 2001, the company worked exclusively on one job, Job $=1211$. It incurred January costs as follows:
$$
\begin{aligned}
&\begin{array}{lrr}
\text { Direct material usage } & & \$ 121,000 \\
\text { Direct labor (1,400 hours) } & & \\
\text { Manufacturing overhead: } & & \\
\quad \text { Rent } & \$ 11,200 & \\
\text { Utilities } & 15,200 & \\
\text { Insurance } & 32,100 & \\
\text { Labor } & 15,500 & \\
\text { Depreciation } & 23,700 & \\
\text { Maintenance } & 10,800 & \\
\quad \text { Total OH } & & 108,500
\end{array}\\
&\text { Machine hours worked in January: } 3,400
\end{aligned}
$$
a. Assuming the company uses an actual cost system, compute the January costs assigned to Job $=1211$.
b. Assuming the company uses a normal cost system, compute the January costs assigned to Job $=1211$.
c. What is the major factor driving the difference between your answers in parts (a) and (b)?