Marsh Industries had sales In 2013 of $6, 848,000 and gross profit of $1, 177,000. Management is considering two alternative budget plans to increase its gross profit in 2014. Plan A would increase the selling price per unit from $8.56 to $8.99. Sales volume would decrease by 10% from its 2013 level. Plan B would decrease the selling price per unit by $0.54. The marketing department expects that the sales volume would increase by 160, 500 units. At the end of 2013, Marsh has 42, 800 units of inventory on hand. If Plan A is accepted, the 2014 ending inventory should be equal to 5% of the 2014 sales. If Plan B is accepted, the ending inventory should be equal to 53, 500 units. Each unit produced will cost $1.93 in direct labor, $1.34 in direct materials, and $1.28 in variable overhead. The fixed overhead for 2014 should be $2, 027, 650. Prepare a sales budget for 2014 under each plan. Prepare a production budget for 2014 under each plan. Compute the production cost per unit under each plan. (Round answers to 2 decimal places, e.g. 1.25.) Compute the gross profit under each plan