Cullumber Express Co. produces wooden crates used for shipping products by ocean liner. In 2022, Cullumber Express incurred the following costs.

Wood used in Cullumber production		$56,000
Nails (considered insignificant and a variable expense)		$370
Direct labor		$40,600
Utilities for the plant:
$1,200 each month,
plus $0.40 for each kilowatt-hour used each month
Rent expense for the plant for the year		$24,100

Assume Cullumber Express used an average 600 kilowatt-hours each month over the past year. (a) What is Cullumber Express's total manufacturing cost if it uses a variable costing approach?

Total manufacturing costs

$enter the total manufacturing costs in dollars

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

Total manufacturing costs

$enter the total manufacturing costs in dollars