Crate Express Co. produces wooden crates used for shipping products by ocean liner. In 2017, Crate Express incurred the following costs. Assume Crate Express used an average 700 kilowatt-hours each month over the past year. (a) What is Crate Express's total manufacturing cost if it uses a variable costing approach? Total manufacturing costs exist (b) What is Crate Express's total manufacturing cost if it uses an absorption costing approach? Total manufacturing costs exist