Brigg Sherman manufactures a specialty precision scale. For January, the company expects to sell 1,400 scales at an average price of $2,340 per unit. The average manufacturing cost of each unit sold is $1,410. Variable operating expenses for the company will be $1.50 per unit sold and fixed operating expenses are expected to be $7,900 for the month. Monthly interest expense is $3,200. The company has a tax rate of 20% of income before taxes. Prepare Brigg Sherman's budgeted income statement for January