Carbon Company provides the following information about resources.

	Unused Resources Capacity			Cost Driver Volume
Resources used
Materials	$	2,900		10,000	pounds
Energy		4,660		360	machine-hours
Setups		0		87	setups
Purchasing		8,600		80	purchase orders
Customer service		13,300		50	returns
Long-term labor		6,000		350	labor-hours
Administrative		9,180		420	labor-hours
Resources supplied
Materials	$	112,900
Energy		21,580
Setups		24,360
Purchasing		27,000
Customer service		20,800
Long-term labor		30,500
Administrative		30,600

Sales revenue for Carbon Company is $630,000.

Required:

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