Sheffield Industries had sales in $2021$ of $$8,432,000$ and gross profit of $$1,364,000.$ 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\mathrm{.}4.$ Sales volume would decrease by $155,000$ units from its $2021$ level. Plan B would decrease the unit selling price by $$0\mathrm{.}5.$ The marketing department expects that the sales volume would increase by $161,000$ units.

At the end of $2021,$ Sheffield has $50,000$ units of inventory on hand. If Plan A is accepted, the $2022$ ending inventory should be $43,000$ units. If Plan $B$ is accepted, the ending inventory should be equal to $74,000$ units. Each unit produced will cost $$1\mathrm{.}50$ in direct labor. $$130$ in direct materials, and $$1\mathrm{.}20$ in variable overhead. The fixed overhead for $2022$ should be $$2,408,400.$

$($a$)$

Prepare a sales budget for $2022$ under each plan. $($Round Unit selling price answers to $2$ decimal places, eg$.52\mathrm{.}70)$