Bramble Industries had sales in 2021 of $5,548,800 and gross profit of $897,600. Management is considering two alternative budget plans to increase its gross profit in 2022. Plan A would increase the unit selling price from $8.00 to $8.40. Sales volume would decrease by 102,000 units from its 2021 level. Plan B would decrease the unit selling price by $0.50. The marketing department expects that the sales volume would increase by 106,080 units. At the end of 2021, Bramble has 32,640 units of inventory on hand. If Plan A is accepted, the 2022 ending inventory should be 28,560 units. If Plan B is accepted, the ending inventory should be equal to 48,960 units. Each unit produced will cost $1.5 in direct labor, $1.3 in direct materials, and $1.2 in variable overhead. The fixed overhead for 2022 should be $1,546,320. Prepare a production budget for 2022 under each plan