pari Inc. uses the kaizen approach to budgeting for 2020. The budgeted income statement for January 2020 OWS: avenues of $286914; irect materials of $77167; irect Labour of $58990; ariable Manufacturing Overhead of $20826, ixed Manufacturing Overhead of $15403, Operating Expenses of $62750. Under the kaizen approach, Direct Materials decrease by 4%; Direct Labour increase by 3%; variable overhead decreased by 6% and Operating Expenses decreased by 2%. The operating income for the month of February taking into account the kaizen costing changes would be