Carbon Company provides the following information about resources:

	Unused Resources Capacity			Cost Driver Volume
Resources used
Materials	$	2,100		8,000	pounds
Energy		1,260		390	machine-hours
Setups		0		83	setups
Purchasing		2,300		100	purchase orders
Customer service		3,200		90	returns
Long-term labor		4,180		340	labor-hours
Administrative		4,780		440	labor-hours
Resources supplied
Materials	$	98,100
Energy		21,540
Setups		23,240
Purchasing		26,300
Customer service		15,800
Long-term labor		29,000
Administrative		30,300

Sales revenue for Carbon Company is $610,000.

Required:

a. Prepare a traditional income statement.

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Total Cost		???
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b. Prepare an activity-based income statement.

Activity Based Income Statement

	Resources Used	Unused Resource Capacity	Resources Supplied
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Costs
Unit
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	$ ???	$????	$????
Batch
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	$???	$???	$???
Product and Customer sustaining
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	$???	$???	$???
Capacity Sustaining
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	$???	$???	$???
Total Costs	$???	$????	$????	???
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