PR 21-3A Th Budgeted income statement and supporting budget OBJ. 4 e budget director of Feathered Friends Inc, with the assistance of the controller, trea surer, production manager, and sales manager, has gathered the following data tor us in developing the budgeted income statement for December 2014 a. Estimated sales for December: Bird house .. Bird feeder... . 3,200 units at $50 per unit .3,000 units at $70 per unit