The marketing department of Arab company estimates that its sales in 2013 will be $1.5 million. Interest expense is expected to remain unchanged at $35,000, The firm's income statement for the year ended December 31, 2012, is given below, along with a breakdown of the firm's cost of goods sold and operating expenses into their fixed and variable components. b. Use fixed and variable cost data to develop a pro forma income statement for the year ended December 31, 2013.