Tri-State Mill uses a special sander to finish lumber. Data on the sander and its usage follow: Cost Driver RateCost Driver Volume Resources used Energy Repassupplied Resources supplied Energy Repairs 0.7 per machine-hour 6,000 machine-hours $ 23 per job 500 jobs 8,300 $13,400 Sales revenue from finishing totaled $44,000 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 Unused Resources Resources Resource Supplied Finishing sales Costs Volume related-Energy Batch related-Repairs Total costs Finishing operating profits