Oriole Industries had sales in 2024 of $5,603,200 and gross profit of $906,400. Management is considering two alternative budget plans to increase its gross profit in 2025. Plan A would increase the unit selling price from $8.00 to $8.40. Sales volume would decrease by 103,000 units from its 2024 level. Plan B would decrease the unit selling price by $0.5. The marketing department expects that the sales volume would increase by 107,120 units. At the end of 2024 , Oriole has 32,960 units of inventory on hand. If Plan A is accepted, the 2025 ending inventory should be 28,840 units. If Plan B is accepted, the ending inventory should be equal to 49,440 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 2025 should be $1,561,480. Prepare a sales budget for 2025 under each plan. (Round Unit selling price answers to 2 decimal places, e.g. 52.70.) Prepare a production budget for 2025 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. (Round answers to 0 decimal places, e.g. 125.)