Tri-State Mill uses a special sander to finish lumber. Data on the sander and its usage follow:

	Cost Driver Rate			Cost Driver Volume
Resources used
Energy	$	0.90	per machine-hour	6,000	machine-hours
Repairs	$	16.00	per job	600	jobs
Resources supplied
Energy	$	6,900
Repairs	$	12,000

Sales revenue from finishing totaled $30,000.

Required:
(a)	Prepare a traditional income statement. (Input all amounts as positive values. Omit the "$" sign in your response.)

Traditional Income Statement
Finishing sales		$
Energy costs	$
Repair costs
Operating profit		$

(b)	Prepare an activity-based income statement. (Input all amounts as positive values. Omit the "$" sign in your response.)

	Resources Used	Unused Resource Capacity	Resources Supplied
Finishing sales				$
Costs
Volume related
Energy	$	$	$
Batch related
Repairs
Total costs	$	$	$
Finishing operating profits				$