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. WINDY CITY COACHING Income Statement Teen Counseling $69,000 Executive Coaching $147,000 Total $216,000 Revenue Expenses : Administrative support Transportation, etc Equipment Profit 39,000 37,000 19,000 $121,000 WCC has kept good records of the following data for cost allocation purposes. Activity Providing administrative support Traveling Using equipment Cost Driver Number of clients Number of visits Computer hours Activity Level Teen Executive Counseling Coaching 5 5 100 150 1,000 900 Complete this question by entering your answers in the tabs below. Required A Required B Complete the income statement using activity-based costing and WCC's three cost drivers. (Do not round intermediate calculations.) Account Total Teen Executive Counseling Coaching $ 69,000 $ 147,000 $ Revenue 216,000 39,000 Expenses Administrative support Transportation, etc Equipment Profit 37,000 19,000 $ 121,000 Complete this question by entering your answers in the tabs below. Required A Required B Recompute the income statement using direct labor-hours as the only allocation base (210 hours for teen counseling; 510 hours for executive coaching). (Do not round intermediate calculations and round your final answers to the nearest whole dollar.) Account Total Teen Counseling $ 69,000 Executive Coaching $ 147,000 Revenue $ Expenses Profit 216,000 95,000 121,000 $