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			Executive Coaching			Total
Revenue	$	69,000		$	144,000		$	213,000
Expenses:
Administrative support								36,000
Transportation, etc								29,820
Equipment								19,600
Profit							$	127,580

WCC has kept good records of the following data for cost allocation purposes:

		Activity Level
Activity	Cost Driver	Teen Counseling	Executive Coaching
Providing administrative support	Number of clients	5	4
Traveling	Number of visits	80	130
Using equipment	Computer hours	700	700

Required:
(a)	Complete the income statement using activity-based costing and WCCs three cost drivers. (Do not round intermediate calculations. Round answers to the nearest whole dollar.)

(b)	Recompute the income statement using direct labor-hours as the only allocation base (200 hours for teen counseling; 510 hours for executive coaching). (Do not round intermediate calculations. Round answers to the nearest whole dollar.)