Swifty Company has accumulated the following budget data for the year 2025 . 1. Sales: 31,170 units, unit selling price $88. 2. Cost of one unit of finished goods: direct materials 1 pound at $6 per pound, direct labor 3 hours at $12 per hour, and manufacturing overhead $6 per direct labor hour. 3. Inventories (raw materials only): beginning, 10,130 pounds; ending, 15,250 pounds. 4. Selling and administrative expenses: $170,000; interest expense: $30,000. 5. Income taxes: 20% of income before income taxes. Prepare a schedule showing the computation of cost of goods sold for 2025. Prepare a budgeted multiple-step income statement for 2025