Cullumber Industries had sales in 2021 of $7,208,000 and gross profit of $1,166,000. 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 132,500 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 137,800 units. At the end of 2021, Cullumber has 45,000 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 74,000 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 $2,010,000. Prepare a sales budget for 2022 under each plan. (Round Unit selling price answers to 2 decimal places, e.g. 52.70.)

CULLUMBER INDUSTRIES Sales Budget choose the accounting period For the Year Ending December 31, 2022December 31, 2022For the Quarter Ending December 31, 2022
		Plan A		Plan B
select an opening sales budget item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price		enter a number of units		enter a number of units
select a sales budget item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price		$enter a dollar amount		$enter a dollar amount
select a closing sales budget item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price		$enter a total dollar amount		$enter a total dollar amount

Prepare a production budget for 2022 under each plan.

CULLUMBER INDUSTRIES Production Budget choose the accounting period December 31, 2022For the Year Ending December 31, 2022For the Quarter Ending December 31, 2022
		Plan A		Plan B
select an opening production budget item Direct Materials PurchasesDesired Ending Direct MaterialsTotal Pounds Needed for ProductionTotal Materials RequiredBeginning Direct MaterialsDirect Materials per UnitBeginning Finished Goods UnitsTotal Required UnitsExpected Unit SalesDesired Ending Finished Goods UnitsRequired Production Units		enter a number of units		enter a number of units
select between addition and deduction AddLess: select a production budget item Beginning Finished Goods UnitsRequired Production UnitsTotal Required UnitsTotal Materials RequiredExpected Unit SalesDirect Materials per UnitDesired Ending Finished Goods UnitsTotal Pounds Needed for ProductionBeginning Direct MaterialsDesired Ending Direct MaterialsDirect Materials Purchases		enter a number of units		enter a number of units
select a summarizing line for the first part Total Pounds Needed for ProductionRequired Production UnitsDesired Ending Direct MaterialsTotal Required UnitsDirect Materials per UnitTotal Materials RequiredDirect Materials PurchasesBeginning Direct MaterialsBeginning Finished Goods UnitsExpected Unit SalesDesired Ending Finished Goods Units		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess: select a production budget item Total Pounds Needed for ProductionExpected Unit SalesDesired Ending Direct MaterialsDirect Materials PurchasesTotal Materials RequiredBeginning Finished Goods UnitsTotal Required UnitsBeginning Direct MaterialsDesired Ending Finished Goods UnitsDirect Materials per UnitRequired Production Units		enter a number of units		enter a number of units
select a closing production budget item Expected Unit SalesBeginning Finished Goods UnitsBeginning Direct MaterialsDirect Materials per UnitDirect Materials PurchasesDesired Ending Direct MaterialsDesired Ending Finished Goods UnitsRequired Production UnitsTotal Pounds Needed for ProductionTotal Materials RequiredTotal Required Units		enter a total number of units		enter a total number of units