Planz is completely correct. MN's power lies in their AA. Their AA rivals and even exceeds
IJN AA if used right. The range and reload time on MN AA is unbelievable. Additionally,
once you get to Alsace (and even throughout the earlier levels), the accuracy gunners help
a LOT as you will find the accuracy to be rather bad at level. Having accuracy gunners
which give good spread will enable you to one shot like a Monty (although not exactly the
same amount of power).

i thing for MN is good only one gunner.

Acc for Main Gunners
Rld for Anti-Aircraft Gunners

*Note: Class Both as Chief Gunners. Therefore you have two pairs of Chief Gunners.