Sunland Industries had sales in 2021 of $7,888,000 and gross profit of $1,276,000. 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 145,000 units 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 150,800 units. At the end of 2021, Sunland has 50,000 units of inventory on hand. If Plan A is accepted, the 2022 ending inventory should be 46,000 units. If Plan B is accepted, the ending inventory should be equal to 84.000 units. Each unit produced will cost $1.50 in direct labor, $1.30 in direct materials, and $1.20 in variable overhead. The fixed overhead for 2022 should be $2,200,000. (a) 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 Plan A Plan B