Budgeted Income Statement This problem is more difficult than previous ones. Refer to the preceding problem. Management has asked that you prepare a budgeted income statement for 19_2, assuming that all unit prices for sales and variable costs will not change. Assume that sales will be 102,000 units and that ending inventory of finished goods, December 31, 192, will be 12,000 units. Assume that fixed costs will remain the same. Show supporting computations, and include a schedule of cost of goods manufactured. The ending inventory of finished goods is to be carried at the average unit cost of production for 19.2.