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Coronado industries had sales in 2021 of $8,160,000 and gross profit of $1,320,000. Management is considering two aiternative budget plans to increase its gross profit in 2022. Plan A would inerease the unit selling price from $8 to $8.4. Sales volume would decrease by 150,000 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 156,000 units At the end of 2021, Coronado has 48,000 units of inventory on hand. If Plan A is accepted, the 2022 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 $1.50 in direct labor, $1.30 in direct materials, and $1.20 in variable overhead. The fixed overhead for 2022 should be $2,160,000. Prepare a production budget for 2022 under each plan. Prepare a sales budget for 2022 under each plan. (Round Unit selling price answers to 2 decimal places, e.g. 52.70.) Compute the gross profit under each plan. (Round answers to 0 decimal places, e.g. 125.) Which plan should be accepted? should be aciepted. Compute the production cost per unit under each plan. (Round answers to 2 decimal places, e.8. 1.25.)