Crate Express Co. produces wooden crates used for shipping products by ocean liner. In 2020, Crate Express incurred the following costs. Wood used in crate production $57,000 Nails (considered insignificant and a variable expense) $420 Direct labor $44,800 Utilities for the plant: $1,200 each month, plus $0.60 for each kilowatt-hour used each month Rent expense for the plant for the year $23,700 Assume Crate Express used an average 700 kilowatt-hours each month over the past year. (a) What is Crate Express's total manufacturing cost if it uses a variable costing approach