Barr Plastics makes parts for a variety of manufacturing applications. Sales last year totaled $3,095,000. Information regarding resources for the month follows. Administrative Customer service Depreciation Energy Long-term labor Marketing Materials Parts management Quality inspections Setups Short-term labor Resources Used $ 171,400 Resources Supplied $ 254,100 35,400 74,100 205,400 171,400 362,100 182,100 86,400 128,100 239,400 272,100 511,400 542,100 103,400 128,100 154,400 182,100 239,400 362,100 69,400 88,500 In addition, Barr spent $93,500 on 60 engineering changes with a cost-driver rate of $1,435, and $122,000 on 10 outside contracts with a cost driver rate of $12,200. Required: The CFO at Barr has requested the following: a. A traditional income statement. b. An activity-based income statement