Oriole Company has accumulated the following budget data for the year 2022. 1. Sales: 31,190 units, unit selling price $90. 2. Cost of one unit of finished goods: direct materials 1 pound at $5 per pound, direct labor 3 hours at $12 per hour, and manufacturing overhead $6 per direct labor hour. 3. Inventories (raw materials only): beginning. 10,180 pounds; ending, 15,410 pounds. 4. Selling and administrative expenses: $170,000; interest expense: $30,000. 5. Income taxes: 20% of income before income taxes. (a) (b) Prepare a budgeted multiple-step income statement for 2022