Brigg Sherman manufactures a specialty precision scale. For January, the company expects to sell 1,400 scales at an average price of $2,380 per unit. The average manufacturing cost of each unit sold is $1,480. Variable operating expenses for the company will be $1.30 per unit sold and fixed operating expenses are expected to be $7,100 for the month. Monthly interest expense is $3,700. The company has a tax rate of 30% of income before taxes. Prepare Brigg Sherman's budgeted income statement for January