How do the direct materials budget, direct labour budget, and manufacturing overhead budget relate to the budgeted income statement? They are incorporated into the variable expenses that are used to calculate the expenses of the income statement They are incorporated into the machine hours that are used to calculate the selling and administrative expenses of the income statement They are incorporated into the unit cost that is used to calculate the cost of goods sold of the income statement They are incorporated into the selling price that is used to calculate the sales of the income statement