Wendy Chen established Windy City Coaching (WCC) to provide teen counseling and executive coaching services to its clients. WCC charges a $300 fee per hour for each service. The revenues and costs for the year are shown in the following income statement. WCC has kept good records of the following data for cost allocation purposes. Required: a. Complete the income statement using activity-based costing and WCC's three cost drivers. b. Recompute the income statement using direct labor-hours as the only allocation base ( 220 hours for teen counseling; 410 hours for executive coaching). Complete this question by entering your answers in the tabs below. Complete the income statement using activity-based costing and WCC's three cost drivers. (Do not round intermediate calculations.) Recompute the income statement using direct labor-hours as the only allocation base ( 220 hours for teen counseling; 410 hours for executive coaching). (Do not round intermediate calculations and round your final answers to the nearest whole dollar.)