Exercise 6-19 Crate Express Co. produces wooden crates used for shipping products by ocean liner. In 2017, Crate Express incurred the following costs. Wood used in crate production $59,000 Nails (considered insignificant and a variable expense) $520 Direct labor $41,200 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 $22,500 Assume Crate Express used an average 500 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 $