Crate Express Co. produces wooden crates used for shipping products by ocean liner. In 2020, Crate Express incurred the following costs.

Wood used in crate production		$53,000
Nails (considered insignificant and a variable expense)		$370
Direct labor		$44,000
Utilities for the plant:
$1,500 each month,
plus $0.50 for each kilowatt-hour used each month
Rent expense for the plant for the year		$21,900

Assume Crate Express used an average 800 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

$

(b) What is Crate Express's total manufacturing cost if it uses an absorption costing approach?

Total manufacturing costs

$