Carbon Company provides the following information about resources:

	Unused Resources Capacity			Cost Driver Volume
Resources used
Materials	$	2,200		9,000	pounds
Energy		5,020		360	machine-hours
Setups		0		86	setups
Purchasing		2,200		100	purchase orders
Customer service		6,300		80	returns
Long-term labor		3,080		340	labor-hours
Administrative		7,450		430	labor-hours
Resources supplied
Materials	$	110,200
Energy		21,580
Setups		25,800
Purchasing		26,200
Customer service		19,900
Long-term labor		29,600
Administrative		31,100

Sales revenue for Carbon Company is $570,000.

Required:

a. Prepare a traditional income statement.

b. Prepare an activity-based income statement.