Tri-State Mill uses a special sander to finish lumber. Data on the sander and its usage follow: Cost Driver Rate Cost Driver Volume $ $ 0.8 per machine-hour 11 per job 4,500 machine-hours 1,000 jobs Resources used Energy Repairs Resources supplied Energy Repairs $ 8,000 $13,100 Sales revenue from finishing totaled $41,000. Required: a. Prepare a traditional income statement. Traditional Income Statement Finishing sales Energy costs Repair costs Operating profit b. Prepare an activity-based income statement. Activity-Based Income Statement Resources Unused Resources Resource Used Capacity Supplied Finishing sales Costs Volume related - Energy Batch related - Repairs Total costs Finishing operating profits