I would like to get more explanation about expected units

Problem 13-3 (Part Level Submission) Cover Industries had sales in 2016 of $6.880,000 and gross profit of $1,192,000. Management is considering two alternative budget plans to increase gross profitin 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 fevel Plan B would decrease these price per unit by $0.50. The marketing department expects that the sales volume would increase by 107,000 units At the end of 2016, Culver has 43,000 units of inventory on hand. If Plan A is accepted, the 2017 ending inventory should be equal to 54 of the 2017 sales. If Plan B accepted, the ending Inventory should be equal to 60,000 units. Each unit produced will cost $1.00 in direct labor, $1.40 in direct materials, and $1.20 in variable overhead. The fixed overhead for 2017 should be $1,995,000 Prepare a sales budget for 2017 under each plan (Round Unit selling price answers to 2 decimal places, e.. 52.70.) CULVER INDUSTRIES Sales Budget For the Year Ending December 31, 2017 Plan A Plan B Expected unit sales Unit selling price Total sales Click If you would like to show Work for this question: Open Show. Work