Curtis Salter, the president of Kasimer Computer Services, needs your help. He wonders about the potential effects on the firm's net income if he changes the service rate that the firm charges its customers. The following basic data pertain to fiscal year 2015. Standard rate and variable costs Service rate per hour Labor cost Overhead cost Selling, general, and administrative cost Expected fixed costs Facility maintenance Selling, general, and administrative Required $ 83.00 34.00 7.10 4.10 $521,000 143,000 a. Prepare the pro forma income statement that would appear in the master budget if the firm expects to provide 32,000 hours of services in 2015. KASIMER COMPUTER SERVICES Pro Forma Income Statement Services revenue Master Budget Variable costs Labor cost Overhead cost Selling, general, and administrative cost