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Problem 23-3A (Part Level Submission) 2017. Plan A would increase the selling price per unit from $ 8.00 to 8.40 . Sales volume would decrease by 10% from its 2016 level. Plan B would decrease the selling price per unit by $ 0.50 . The marketing department expects that the sales volume would increase by 119,000 units. At the end of 2016, Hill has 43,000 units of inventory on hand. If Plan A is accepted, the 2017 ending inventory should be equal to 5% of the 2017 sales. If Plan B is accepted, the ending inventory should be equal to 63,000 units. Each unit produced will cost 1.80 in direct labor,1.40 in direct materials, and 1.20 in variable overhead. The fixed overhead for 2017 should be $ 1,375,000 (a) Prepare a sales budget for 2017 under each plan. (Round Unit selling price answers to 2 decimal places, e.o. 52.70) HILL INDUSTRIES Sales Budget Plan A Plan B Expected unit sales Unit selling price