Budgeted Income Statement and Supporting Budgets The budget director of Birds of a Feather Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted income statement for January: a. Estimated sales for January: Birdhouse 6,000 units at $55 per unit 4,500 units at $75 per unit Bird feeder b. Estimated inventories at January 1:1 Direct materials: Wood Plastic 220 ft. 250 lb. Finished products Birdhouse 300 units at $23 per unit Bird feeder 240 units at $34 per unit