Waterway Industries had sales in $2024$ of $$8,500,000$ and gross profit of $$1,375,000.$ Management is considering two alternative budget plans to increase its gross profit in $2025.$

Plan A would increase the unit selling price from $$8\mathrm{.}00$ to $$8\mathrm{.}40.$ Sales volume would decrease by $156,250$ units from its $2024$ level.

Plan B would decrease the unit selling price by $$0\mathrm{.}50.$ The marketing department expects that the sales volume would increase by $162,500$ units.

At the end of $2024,$ Waterway has $50,000$ units of inventory on hand. If Plan A is accepted, the $2025$ ending inventory should be $43,750$ units. If Plan B is accepted, the ending inventory should be equal to $75,000$ units. Each unit produced will cost $$1\mathrm{.}50$ in direct labor, $$1\mathrm{.}30$ in direct materials, and $$1\mathrm{.}20$ in variable overhead. The fixed overhead for $2025$ should be $$2,340,000.$

Prepare a sales budget for $2025$ under each plan. $($Round