Sunland Company has completed all of its operating budgets. The sales budget for the year shows 47,000 units and total sales of $2,115,000. The total cost of producing one unit is $25. Selling and administrative expenses are expected to be $282,000. Interest is estimated to be $9,400. Income taxes are estimated to be $188,000. Prepare a budgeted multiple-step income statement for the year ending December 31, 2022.