Barr Plastics makes parts for a variety of manufacturing applications. Sales last year totaled $3,110,000. Information regarding resources for the month follows.

	Resources Used	Resources Supplied
Administrative	$ 172,000	$ 255,000
Customer service	36,000	75,000
Depreciation	206,000	363,000
Energy	172,000	183,000
Long-term labor	87,000	129,000
Marketing	240,000	273,000
Materials	512,000	543,000
Parts management	104,000	129,000
Quality inspections	155,000	183,000
Setups	240,000	363,000
Short-term labor	70,000	89,400

In addition, Barr spent $95,000 on 60 engineering changes with a cost-driver rate of $1,450, and $128,000 on 10 outside contracts with a cost driver rate of $12,800.

Required:

The CFO at Barr has requested the following:

A traditional income statement.

An activity-based income statement.