MTI makes three types of lawn tractors: M3100,M4100, and M6100. In the past, it allocated overhead to products using machinehours. Last year, the company produced 9,000 units of M3100,16,000 units of M4100, and 8,000 units of M6100 and had the following revenues and costs: MTI's controller has heard about activity-based costing and puts together an employee team to recommend cost allocation bases. The employee team recommends the following. The employee team recommends that plant administration costs not be allocated to products. Required: a. Using machine-hours to allocate overhead, complete the income statement for MTI. Do not allocate plant administrative costs to products. b-1. Compute the cost driver rates. b-2. Complete the income statement using the activity-based costing method suggested by the employee team