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Member formula or custom calc?

Summary:

Need to calculate average FTEs in most efficient manner

Content (required):

I have a requirement to calculate average FTEs for a whole list of departments. Currently I'm using a member formula (Avg(({[Jan]:[Period].CurrentMember}),ACCT_FTE,INCLUDEEMPTY)) to accomplish this and it works great. However, from what I've read, member formulas can really bog down subsequent allocations that use that member. Consequently, I'd like to try to accomplish this same thing using a custom calculation. I don't think I can use the member formula as-is because .CurrentMember is not allowed. Do I need to use a Case statement or is there a more efficient formula to get the average FTEs based on the current month?

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