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Whispering Winds Company has budgeted the following for the year ended December 31, 2022 1. 2 Sales: 46,000 units; unit selling price $79. Cost of one unit of finished goods: direct materials, 2 kg at $4 per kilogram; direct labour, 4 hours at $12 per hour; and manufacturing overhead, $2 per direct labour hour. Selling and administrative expenses: $137,000. Income taxes: 25% of income before income taxes. 3. 4 Prepare a budgeted income statement for the year ended December 31, 2022. WHISPERING WINDS COMPANY Budgeted Income Statement For the Year Ended December 31, 2022 $ $