Brigg Simpson manufactures a specialty precision scale. For January, the company expects to sell 1,400 scales at an average price of $2,310 per unit. The average manufacturing cost of each unit sold is $1,480. Variable operating expenses for the company will be $1.40 per unit sold and fixed operating expenses are expected to be $7,400 for the month. Monthly interest expense is $3,000. The company has a tax rate of 40% of income before taxes. Prepare Brigg Simpson's budgeted income statement for January