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Bramble Industries tiad sales in 2021 of $5,552,000 and gross profit of $1,096,000. 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 99,000 units. - At the end of 2021, Bramble 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, $1.30 in direct materials, and $1.20 in variable overhead. The fixed overhead for 2022 should be $1,892,000. Prepare a sales budget for 2022 under each plan. (Round the selling price per unit to 2 decimal places, eg. 15.25.) BRAMBLE INDUSTRIES Sales Budget For the Year Ending December 31, 2022 Expected sales in units Unit selling price Total sales Prepare a production budget for 2022 under each plan. Calculate the production cost per unit under each plan. (Round answers to 2 decimal places, eg. 15.25.) Which plan should be accepted