Sunland Industries had sales in 2021 of $7,888,000 and gross profit of $1,276,000. Management is considering tw 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 unit level. Plan B would decrease the selling price per unit by $0.50. The marketing department expects that the sales v 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 inventor units. If Plan B is accepted, the ending inventory should be equal to 84,000 units. Each unit produced will cost $1.5 $1.30 in direct materials, and $1.20 in variable