Question 17 of 19 - 158 View Policies Current Attempt in Progress Hardwood Inc. produces mostly wooden crates used for shipping products by ocean freighter. In 2020, Hardwood incurred the following costs: Wood used $53,400 Nails (considered insignificant and a variable expense) 400 Direct labour 42,700 Utilities for the plant: $1,460 each month, plus $0.30 for each kilowatt hour used each month Rent expense for plant for year 21,460 Assume Hardwood used an average of 480 kilowatt hours of utilities per month over the past year. (a) Calculate Hardwood's total manufacturing cost if it uses a variable-costing approach. Total manufacturing cost $