At the end of 2021, Lily has 33,200 units of inventory on hand. If Plan A is accepted, the 2022 ending inventory should be 29,050 units. If Plan B is accepted, the ending inventory should be equal to 49,800 units. Each unit produced will cost $1.5 in direct labor, $1.3 in direct materials, and $1.2 in variable overhead. The fixed overhead for 2022 should be $1,572,850