Exercise 0-19 Your answer is incorrect. Try again. Crate Express Co. produces wooden crates used for shipping products by ocean liner. In 2017, Crate Express incurred th Wood used in crate production Nails (considered insignificant and a variable expense) Direct labor Utilities for the plant: $54,000 $350 $43,000 $1,500 each month, plus $0.5 for each kilowatt-hour used each month Rent expense for the plant for the year 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 $21,400