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Crane Industries had sales in 2021 of $6,872,000 and gross profit of $1,111,000. Management is considering two alternative budget plans to increase its gross profit in 2022. Plan A would increase the unit selling price from $8 to $8.4. Sales volume would decrease by 126,000 units from its 2021 level. Plan B would decrease the unit selling price by $0.5. The marketing department expects that the sales volume would increase by 131,000 units. At the end of 2021, Crane has 40,000 units of inventory on hand. If Plan A is accepted, the 2022 ending inventory should be 35,000 units. If Plan B is accepted, the ending inventory should be equal to 61,000 units. Each unit produced will cost $1.50 in direct labor. $1.30 in direct materiats, and $1.20 invariable overhead. The fixed overhead for 2022 should be $1,892,800. Prepare a sales budget for 2022 under each plan. (Round Unit selling price answers to 2 decimal places, eg. 52.70.) Prepare a production budget for 2022 under each plan. (c1) The parts of this question must be completed in order. This part will be available when you complete the part above. (d) The parts of this quetstion must be completed in order. This part will be avalisble when youcomplete the part above