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

Wood used in Ivanhoe production

Nails $($considered insignificant and a variable expense$)$

$$59,000$

Direct labor

$$510$

labor

$$41,800$

Utilities for the plant:

$$1,500$ each month,

plus $$0\mathrm{.}40$ for each kilowatt$-$hour used each month

Rent expense for the plant for the year

$$21,000$

Assume Ivanhoe Express used an average $700$ kilowatt$-$hours each month over the past year.

$($a$)$ What is Ivanhoe Express's total manufacturing cost if it uses a variable costing approach?

Total manufacturing costs

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

Total manufacturing costs