Abbott Business Services (ABS) generated revenue of $661,800 processing accounts payable and payroll transactions for clients. ABS reports the following information about resources in two functions: Resources used Process transactions Administer accounts Resources supplied Process transactions Administer accounts Required: Cost Driver Rate Cost Driver Volume $ 0.008 per transaction $ 525 per account 17,560,000 transactions 454 accounts $ 234,000 $ 304,000 a. Compute the cost of unused resource capacity at Abbott Business Services. b. Prepare a traditional income statement. c. Prepare an activity-based income statement. Complete this question by entering your answers in the tabs below. Required A Required B Required C Compute the cost of unused resource capacity at Abbott Business Services. Unused Resource Processing Transactions Administering Accounts Capacity < Required A Required B >