Carbon Company provides the following information about resources.

	Unused Resources Capacity			Cost Driver Volume
Resources used
Materials	$	2,900		9,000	pounds
Energy		4,610		380	machine-hours
Setups		0		90	setups
Purchasing		4,300		90	purchase orders
Customer service		8,200		80	returns
Long-term labor		4,620		340	labor-hours
Administrative		6,950		450	labor-hours
Resources supplied
Materials	$	101,900
Energy		21,710
Setups		27,000
Purchasing		26,800
Customer service		21,000
Long-term labor		29,100
Administrative		31,700

Sales revenue for Carbon Company is $630,000.

Required:

a. Prepare a traditional income statement. b. Prepare an activity-based income statement.