Sandhili industries had sales in 2021 of $8,160,000 and gos proft of $1,320,000. Manapentient is considering twa aiternative budget. plant to increase its gross profit in 2022 . Plan A would increase the seling price per unit from 58.00 to $8.40.5 ales volume would decreare toy 150.000 units from its 2021 level Plan 8 would decreate the sellire price per unit by 50.50. The marbeting department expects that the sales volume would increase by 156000 units. At the end of 2021 , Sandhill has 52.000 units of ieventory on tand. If Ptan A ir accepted the 2022 ending inveritory ahould be 48 . o00 units. If Plan B is accepted. Itw endirg inventory sheuld be equal to 58,000 units Each iny produced will cwst 5150 in direct bbor, $1.30 in direct materials, and $1.20 in var able overtexd, The fosed overtead for 2082 should be $2.276.000 (a)