Pr 8-3a budgeted income statement and supporting budgets obj. 4 the budget director of birding homes & feeders inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted income statement for january: a. estimated sales for january: bird house . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000 units at $25 per unit bird feeder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000 units at $15 per unit