Calculate an operational budget for the month of January using the information shown. 70,000 84,000 $8 3% $1.50 Sales units (January) Production units (January) Sales price per unit Uncollectible expense Direct material per unit Direct labor hours per unit Direct labor rate per hour Manufacturing overhead Variable sales and administration expenses per unit sold Fixed sales and administration expenses Taxes 0.08 19 14,000 $2.70 $23,000 30% What is the budgeted net income (after taxes) for the month of January