Cal's Sporting Goods has three product lines and has decided to apply ABC analysis to these three product lines: Running. Golfing and Kayaking. He identifies four activities and their activity cost rates as follows: The revenues, cost of goods sold and activity usage are listed below: Under the simple costing system. Cal's Sporting Goods allocated support costs (overhead) to products at the rate of 30% of cost of goods sold. - Using the simple costing system, prepare an income statement showing operating income for each product line and the total for the company. - Using the ABC system, prepare an income statement showing operating income for each product line and the total for the company