38. Comparative income statements and management analysis. Marathon, Inc., manufac types of shoes: X-Trainer and Court. Last year, Marathon had the following tures two costs and revenues MARATHON, INC. Income Statement For the Year Ended December 31, XXXX Court X-Trainer Total $800,000 100,000 360,000 $720,000 100,000 240,000 $1,520,000 200,000 600,000 Indirect Costs: 100,000 160,000 150,000 60,000 $250,000 rathon, Inc., currently uses labor costs to allocate all overhead, but managemer is considering implementing an activity-based costing system. After interviewing th sales and production staff, management decides to allocate administrative co basis overhead sts on th of direct labor costs but to use the following cost drivers to allocate the remaini Activity Level