need help with c)

Metlock Industries had sales in 2021 of $5,584,000 and gross profit of $1,103,000. 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 10% 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 101,000 units. At the end of 2021, Metlock has 37,000 units of inventory on hand. If Plan A is accepted, the 2022 ending inventory should be equal to 5% of the 2022 sales. If Plan B is accepted, the ending inventory should be equal to 61,000 units. Each unit produced will cost $2.00 in direct labour, $1.40 in direct materials, and $1.20 in variable overhead. The fixed overhead for 2022 should be $1,898,000. (a) Your answer is correct Prepare a sales budget for 2022 under each plan. (Round the selling price per unit to 2 decimal places, e.g. 15.25.) METLOCK INDUSTRIES Sales Budget For the Year Ending December 31, 2022 Plan A Plan B Expected sales in units 528200 799000 Unit selling price 8.40 7.50 Total sales 5276880 5992500(b) Your answer is correct Prepare a production budget for 2022 under each plan. METLOCK INDUSTRIES Production Budget For the Year Ending December 31, 2022 Plan A Plan B Expected sales In units 628200 799000 Add Desired ending finished goods 31410 61000 Total required units 659610 860000 Less Beginning finished goods 37000 37000 Required production 522610 823000(c1) Calculate the production cost per unit under each plan. (Round answers to 2 decimal places, e.g. 15.25.) Plan A Plan B Production cost per unit $