Crane Industries had sales in $2019$ of $$7,200,000$ and gross profit of $$1,158,000.$ Management is considering two alternative budget plans to increase its gross profit in $2020.$

Plan A would increase the selling price per unit from $$8\mathrm{.}00$ to $$8\mathrm{.}40.$ Sales volume would decrease by $10\%$ from its $2019$ level. Plan B would decrease the selling price per unit by $$0\mathrm{.}50.$ The marketing department expects that the sales volume by $111,000$ units.

At the end of $2019,$ Crane has $40,000$ units of inventory on hand. If Plan A is accepted, the $2020$ ending inventory should be equal to $5\%$ of the $2020$ sales. If Plan B is accepted, the ending inventory should be equal to $68,000$ units. Each unit produced will cost $$1\mathrm{.}80$ in direct labor, $$1\mathrm{.}40$ in direct materials, and $$1\mathrm{.}20$ in variable overhead. The fixed overhead for $2020$ should be $$1,507,530.$

$($a$)$

Prepare a sales budget for $2020$ under each plan. $($Round Unit selling price answers to $2$ decimal places, e$.$g$.52\mathrm{.}70.)$

$\backslash$table$[[\backslash$table$[[$CRANE INDUSTRIES$],[$Sales Budget$]],],[$Plan A$,$Plan B$]]$