Bratt Simpson manufactures a specialty precision scale. For January, the company expects to sell 800 scales at an average price of $2, 310 per unit. The average manufacturing cost of each unit sold is $1, 470. Variable operating expenses for the company will be $1.70 per unit sold and fixed operating expenses are expected to be $7, 400 for the month. Monthly interest expense is $3, 800. The company has a tax rate of 30% of income before taxes. Prepare Bratt Simpson's budgeted income statement for January