Please complete sales budget.

Marsh Industries had sales in 2013 of $7,168,000 and gross profit of $1,232,000. Management is considering two alternative budget plans to increase its gross profit in 2014. Plan A would increase the selling price per unit from $8.96 to $9.41. Sales volume would decrease by 10% from its 2013 level. Plan B would decrease the selling price per unit by $0.56. The marketing department expects that the sales volume would increase by 168,000 units. At the end of 2013, Marsh has 44,800 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 56,000 units. Each unit produced will cost $2.02 in direct labor, $1.40 in direct materials, and $1.34 in variable overhead. The fixed overhead for 2014 should be $2,122,400. Prepare a sales budget for 2014 under each plan