Berkner Labs performs a specialty lab test for local companies for $58 per test. View additional information. Requirement Prepare a budgeted income statement for the first quarter, with a column for each month and for the quarter. Prepare the budgeted income statement by first calculating the operating income, then calculate the net income. Additional information For the upcoming quarter, Berkner Labs is projecting the following sales: The budgeted cost of performing each test is $31. Operating expenses are projected to be $56,000 in January, $52,000 in February, and $65,000 in March. Berkner Labs is subject to a corporate tax rate of 30%