Creative Crates Co. produces wooden crates used for shipping products by ocean liner. In 2014, Creative incurred the following costs. Wood used in crate production $56,610 Nails (considered insignificant and a variable expense) $520 Direct labor $42,020 Utilities for the plant: $3,000 each month, plus $0.48 for each kilowatt-hour used each month Rent expense for the plant for the year $25,120 Assume Creative used an average 800 kilowatt-hours each month over the past year. (a) What is Creatives total manufacturing cost if it uses a variable costing approach? Total manufacturing costs (b) What is Creatives total manufacturing cost if it uses an absorption costing approach? Total manufacturing costs