Sweet Acacia Industries had sales in 2021 of $5,600,000 and gross profit of $1,109,000. 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 10% 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 100,000 units. At the end of 2021, Sweet Acacia has 39,000 units of inventory on hand. If Plan A is accepted, the 2022 ending inventory should be equal to 5% of the 2022 sales. If Plan B is accepted, the ending inventory should be equal to 58,000 units. Each unit produced will cost $1.90 in direct labour, $1.20 in direct materials, and $1.20 in variable overhead. The fixed overhead for 2022 should be $1.898,000. Prepare a sales budget for 2022 under each plan. (Round the selling price per unit to 2 decimal places, e.g. 15.25.) SWEET ACACIA INDUSTRIES Sales Budget For the Year Ending December 31, 2022 Expected sales in units Unit selling price Total sales Plan A Plan B