Marsh Industries had sales in 2013 of $7,905,000and gross profit of $1,135,000. Management is considering two alternative budget plans to increase its gross profit in 2014. Plan A would increase the selling price per unit from $9.30to $9.88. Sales volume would decrease by8% from its 2013 level. Plan B would decrease the selling price per unit by $0.42. The marketing department expects that the sales volume would increase by138,000units. At the end of 2013, Marsh has44,800units of inventory on hand. If Plan A is accepted, the 2014 ending inventory should be equal to5% of the 2014 sales. If Plan B is accepted, the ending inventory should be equal to51,700units. Each unit produced will cost $1.65in direct labor, $2.00in direct materials, and $1.34in variable overhead. The fixed overhead for 2014 should be $1,874,800.