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Barrett Labs performs a specialty lab test for local companies for $52 per test. For the upcoming The budgeted cost of performing each test is $25. Operating expenses are projected to be quarter, Barrett Labs is projecting the following sales: $61,000 in January, $54,000 in February, and $64,000 in March. Barrett 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. Prepare the budgeted income statement by first calculating the operating income, then calculate the net income