Bratt Simpson manufactures a specialty precision scale. For January, the company expects to sell 1,300 scales at an average price of $2,390 per unit. The average manufacturing cost of each unit sold is $1,430. Variable operating expenses for the company will be $2.00 per unit sold and fixed operating expenses are expected to be $7,600 for the month. Monthly interest expense is $3,100. The company has a tax rate of 30% of income before taxes. Prepare Bratt Simpson's budgeted income statement for