Berkner Labs performs a specialty lab test for local companies for $54 per test. For the upcoming quarter, Berkner Labs is projecting the following sales: The budgeted cost of performing each test is $27 Operating expenses are projected to be $59,000 in January, 557,000 in February, and $62,000 in March. Berkner Labs is subject to a corporate tax rate of 30%. Requirement Prepare a budgeted income statement for the first quarter, with a column for each month and for the quarter