Blue Spruce Company has budgeted the following for the year ended December 31,2022 : 1. Sales: 46,900 units; unit selling price $75. 2. Cost of one unit of finished goods: direct materials, 2kg at $4 per kilogram; direct labour, 4 hours at $12 per hour; and manufacturing overhead, $2 per direct labour hour. 3. Selling and administrative expenses: $150,000. 4. Income taxes: 25% of income before income taxes. Prepare a budgeted income statement for the year ended December 31, 2022. 4. Income taxes: 25% of income before income taxes. Prepare a budgeted income statement for the year ended December 31, 2022