Sheridan Express Co$.$ produces wooden crates used for shipping products by ocean liner. In $2025,$ Sheridan Express incurred the following costs.

Wood used in crate production

Nails iconsidered linsignificant and a variable expense$)$

Direct labor

Uulities for the plant:

$$1\mathrm{.}500$ eachmonth,

plus $$0\mathrm{.}50$ for each kilowatt$-$hour used each month

Rent expense for the plant for the yoar

$557000$

$$450$

$$40\mathrm{.}500$

$$40\mathrm{.}500$

$$22\mathrm{.}500$

Assume Sheridan Express used an average BoO kilowatt hours each month over the past year.

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

Total manufacturing costs $ $$

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

Total manufacturing costs

$ $$