Cathedral City Services (CCS) is a not-for-profit organization offering two services in a mid-sized city. The services are "Elder Meals" and "Jobs4U." Elder Meals is a meals-on-wheels type program that delivers meals on a scheduled basis to seniors who are housebound. Jobs4U is a jobs-training program focused on youth or adults who are looking to change careers. Participants in the program are sponsored by a local government agency, a charitable organization, or a local business. CCS charges a $430 fee per hour for each service. The revenues and costs for the year are shown in the following income statement: The following data have been collected concerning activities at CCS: Required: a. Complete the income statement using activity-based costing and CCS's three cost drivers. b. Recompute the income statement using direct labor-hours as the only allocation base ( 400 hours for Elder Meals; 1,000 hours for Jobs4U)