Concord Industries had sales in 2021 of $7,960,000 and gross profit of $1,287,000. Management is considering two alternative budget plans to increase its gross profit in 2022. Plan A would increase the unit selling price from $8 to $8.4. Sales volume would decrease by 146,000 units from its 2021 level. Plan B would decrease the unit selling price by $1. The marketing department expects that the sales volume would increase by 152,000 units. At the end of 2021, Concord has 47,000 units of inventory on hand. If Plan A is accepted, the 2022 ending inventory should be 41,000 units. If Plan B is accepted, the ending inventory should be equal to 70,000 units. Each unit produced will cost $1.50 in direct labor, $1.30 in direct materials, and $1.20 in variable overhead. The fixed overhead for 2022 should be $2,023,200. (a) Prepare a sales budget for 2022 under each plan. (Round Unit selling price answers to 2 decimal places, e.g. 52.70.)