Waterway Industries had sales in $2021$ of $$7,616,000$ and gross profit of $$1,232,000.$ Management is considering two alternative budget plans to increase its gross profit in $2022.$ Plan A would increase the unit selling price from $$8$ to $$8\mathrm{.}4.$ Sales volume would decrease by $140,000$ units from its $2021$ level. Plan B would decrease the unit selling price by $$1.$ The marketing department expects that the sales volume would increase by $146,000$ units. At the end of $2021,$ Waterway has $45,000$ units of inventory on hand. If Plan A is accepted, the $2022$ ending inventory should be $39,000$ units. If Plan B is accepted, the ending inventory should be equal to $67,000$ units. Each unit produced will cost $$1\mathrm{.}50$ in direct labor, $$1\mathrm{.}30$ in direct materials, and $$1\mathrm{.}20$ in variable overhead. The fixed overhead for $2022$ should be $$2,176,200.($a$)$ Prepare a sales budget for $2022$ under each plan. $($Round Unit selling price answers to $2$ decimal places, e$.$g$.52\mathrm{.}70.)$ WATERWAY INDUSTRIES Sales Budget Plan A $ $ Plan B $ $

b$)$

prepare a production budget for $2022$ under each plan

for the year ending December $31,2022$

C$)$ Compute the production cost per unit under each plan

D$)$Compute the gross profit under each plan

which plan should be accepted?