Zulu, Inc., is preparing its master budget for the first quarter. The company sells a single product at a price of $25 per unit. Sales (in units) are forecasted at 40,000 for January, 60,000 for February, and 50,000 for March. Cost of goods sold is $14 per unit. Other expense information for the first quarter follows. Prepare a budgeted income statement for this first quarter.

Commissions         

10% of sales

Rent                

$20,000 per month

Advertising          

15% of sales

Office salaries        

$75,000 per month

Depreciation         

$50,000 per month

Interest             

15% annually on a $250,000 note payable

Tax rate             

40%