Carbon Company provides the following information about resources.

	Unused Resources Capacity			Cost Driver Volume
Resources used
Materials	$	2,300		10,000	pounds
Energy		2,210		380	machine-hours
Setups		0		82	setups
Purchasing		5,000		90	purchase orders
Customer service		4,700		80	returns
Long-term labor		5,620		330	labor-hours
Administrative		8,180		420	labor-hours
Resources supplied
Materials	$	112,300
Energy		21,590
Setups		22,960
Purchasing		26,600
Customer service		16,700
Long-term labor		30,700
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.