Crane Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the following.

		Product JB 50		Product JB 60
Sales budget:
Anticipated volume in units		416,000		208,000
Unit selling price		$20		$25
Production budget:
Desired ending finished goods units		31,200		15,600
Beginning finished goods units		26,000		10,400
Direct materials budget:
Direct materials per unit (pounds)		2		3
Desired ending direct materials pounds		31,200		10,400
Beginning direct materials pounds		41,600		15,600
Cost per pound		$3		$4
Direct labor budget:
Direct labor time per unit		0.40		0.60
Direct labor rate per hour		$12		$12
Budgeted income statement:
Total unit cost		$13		$20

Blossom Industries had sales in 2021 of $8,432,000 and gross profit of $1,364,000. Management is considering two alternative budget plans to increase its gross profit in 2022. Plan A would increase the selling price per unit from $8.00 to $8.40. Sales volume would decrease by 155,000 units from its 2021 level. Plan B would decrease the selling price per unit by $0.50. The marketing department expects that the sales volume would increase by 161,200 units. At the end of 2021, Blossom has 54,000 units of inventory on hand. If Plan A is accepted, the 2022 ending inventory should be 50,000 units. If Plan B is accepted, the ending inventory should be equal to 92,000 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 $2,352,000.

Prepare a sales budget for 2022 under each plan. (Round Unit selling price answers to 2 decimal places, e.g. 52.70.)