Sunland industries had sales in 2024 of $7,344,000 and gross profit of $1,188,000. Management is considering two alternative budget plans to increase its gross profit in 2025. Plan A would increase the unit selling price from $8.00 to $8.40. Sales wolume would decrease by 135,000 units from its 2024 level. Plan B would decrease the unit selling price by $0.50. The marketing department expects that the sales volume would increase by 140,400 units. At the end of 2024, Sunland has 43,200 units of imventory on hand. If Plan A is accepted, the 2025 ending inventory should be 37,800 units. If Plan B is accepted, the ending inventory should be equal to 64,800 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 2025 should be $2,021,760. Prepare a sales budget for 2025 under each plan. (Round Unit selling price answers to 2 decimol places, es. 52.70 .) Prepare a production budget for 2025 under each plan. eTextbook and Media Compute the production cost per unit under each plan. (Round answers to 3 decimal ploces, es. 1.254.) Compute the gross profit under each plan. (Round answers to 0 decimal places, es. 125)