Carreras Caf is a Spanish restaurant in a college town. The owner expects that the number of meals served in June will be 30 percent below those served in May, because so many students leave for the summer. In May, the restaurant served 5,100 meals at an average price of $20. In the summer (June through August), the average price of a meal typically increases by 35 percent and the average food cost of a meal increases by 20 percent. Other costs are typically unchanged during the summer. The following cost information is available for May.

Service costs (variable with respect to meals)
Variable service costs (with respect to meals)
Food costs	$	11,000
Labor		16,500
Other variable costs		6,700
Fixed service costs		9,400
Total service costs	$	43,600
Marketing and administrative costs
Marketing (variable with respect to meals)		6,400
Administrative (fixed)		4,400
Total marketing and administrative costs	$	10,800
Total costs	$	54,400

Required:

Prepare a budgeted income statement for June.