Coronado Industries had sales in $2024$ of $$8,160,000$ and gross profit of $$1,320,000.$ Management is considering two alternative

budget plans to increase its gross profit in $2025.$

Plan A would increase the unit selling price from $$8\mathrm{.}00$ to $$8\mathrm{.}40.$ Sales volume would decrease by $150,000$ units from its $2024$ level.

Plan B would decrease the unit selling price by $$0\mathrm{.}50.$ The marketing department expects that the sales volume would increase

by $156,000$ units.

At the end of $2024,$ Coronado has $48,000$ units of inventory on hand. If Plan A is accepted, the $2025$ ending inventory should be

$42,000$ units. If Plan B is accepted, the ending inventory should be equal to $72,000$ units. Each unit produced will cost $$1\mathrm{.}50$ in direct

labor, $$1\mathrm{.}30$ in direct materials, and $$1\mathrm{.}20$ in variable overhead. The fixed overhead for $2025$ should be $$2,246,400.$

Prepare a sales budget for $2025$ under each plan. $($Round Unit selling price answers to $2$ decimal places, e$.$g$.52\mathrm{.}70.)$

CORONADO INDUSTRIES

Sales Budget

Plan A

Plan B

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