Howard Cooper, the president of Glacier Computer Services, needs your help. He wonders about the potential effects on the firms net income if he changes the service rate that the firm charges its customers. The following basic data pertain to fiscal year 2019: Standard rate and variable costs Service rate per hour $60.00 Labor cost 32.00 Overhead cost 5.76 Selling, general, and administrative cost 3.44 Expected fixed costs Facility maintenance $320,000 Selling, general, and administrative 120,000 Required a. Prepare the pro forma income statement that would appear in the master budget if the firm expects to provide 30,000 hours of service in 2019.