Sunland Industries had sales in 2021 of $5,712,000 and gross profit of $924,000. Management is considering two alternative budget plans to increase its gross profit in 2022. Plan A would increase the unit selling price from $8.00 to $8.40. Sales volume would decrease by 105,000 units from its 2021 level. Plan B would decrease the unit selling price by $0.50. The marketing department expects that the sales volume would increase by 109,200 units. At the end of 2021, Sunland has 33,600 units of inventory on hand. If Plan A is accepted, the 2022 ending inventory should be 29,400 units. If Plan B is accepted, the ending inventory should be equal to 50,400 units. Each unit produced will cost $1.5 in direct labor, $1.3 in direct materials, and $1.2 in variable overhead. The fixed overhead for 2022 should be $1,591,800.

Prepare a sales budget for 2022 under each plan. (Round Unit selling price answers to 2 decimal places, e.g. 52.70.)

SUNLAND INDUSTRIES Sales Budget choose the accounting period For the Year Ending December 31, 2022December 31, 2022For the Quarter Ending December 31, 2022
		Plan A		Plan B
select an opening sales budget item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price		enter a number of units		enter a number of units
select a sales budget item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places
select a closing sales budget item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price		$enter a total amount for the sales budget		$enter a total amount for the sales budget

Prepare a production budget for 2022 under each plan.

SUNLAND INDUSTRIES Production Budget choose the accounting period December 31, 2022For the Quarter Ending December 31, 2022For the Year Ending December 31, 2022
		Plan A		Plan B
select an opening production budget item Direct Materials per UnitDesired Ending Finished Goods UnitsExpected Unit SalesRequired Production UnitsDesired Ending Direct MaterialsBeginning Direct MaterialsDirect Materials PurchasesTotal Materials RequiredBeginning Finished Goods UnitsTotal Pounds Needed for ProductionTotal Required Units		enter a number of units		enter a number of units
select between addition and deduction AddLess: select a production budget item Required Production UnitsDirect Materials per UnitBeginning Finished Goods UnitsDirect Materials PurchasesBeginning Direct MaterialsTotal Materials RequiredExpected Unit SalesTotal Required UnitsDesired Ending Direct MaterialsTotal Pounds Needed for ProductionDesired Ending Finished Goods Units		enter a number of units		enter a number of units
select a summarizing line for the first part Total Pounds Needed for ProductionTotal Materials RequiredDirect Materials PurchasesBeginning Finished Goods UnitsTotal Required UnitsDesired Ending Finished Goods UnitsDirect Materials per UnitRequired Production UnitsDesired Ending Direct MaterialsBeginning Direct MaterialsExpected Unit Sales		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess: select a production budget item Direct Materials PurchasesDesired Ending Finished Goods UnitsTotal Required UnitsDesired Ending Direct MaterialsTotal Pounds Needed for ProductionRequired Production UnitsDirect Materials per UnitBeginning Finished Goods UnitsBeginning Direct MaterialsExpected Unit SalesTotal Materials Required		enter a number of units		enter a number of units
select a closing production budget item Direct Materials PurchasesTotal Pounds Needed for ProductionExpected Unit SalesBeginning Direct MaterialsTotal Materials RequiredDesired Ending Finished Goods UnitsDesired Ending Direct MaterialsRequired Production UnitsBeginning Finished Goods UnitsDirect Materials per UnitTotal Required Units		enter a total number of units for the production budget		enter a total number of units for the production budget

Compute the production cost per unit under each plan. (Round answers to 2 decimal places, e.g. 1.25.)

		Plan A		Plan B
Production cost per unit		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places

Compute the gross profit under each plan. (Round answers to 0 decimal places, e.g. 125.)