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Ivanhoe Industries had sales in $2021$ of $$7,344,000$ and gross profit of $$1,188,000.$

Management is considering two alternative budget plans to increase its gross profit in $2022.$

Plan A would increase the selling price per unit from $$8\mathrm{.}00$ to $$8\mathrm{.}40.$ Sales volume would decrease by $135,000$ units from its $2021$ level. Plan B would decrease the selling price per unit by $$0\mathrm{.}50.$ The marketing department expects that the sales volume would increase by $140\mathrm{.}400$ units.

At the end of $2021,$ Ivanhoe has $46,000$ units of inventory on hand. If Plan A is accepted, the $2022$ ending inventory should be $42,000$ units. If Plan B is accepted, the ending inventory should be equal to $76,000$ units. Each unit produced will cost $$1\mathrm{.}50$ in direct labor, $$1\mathrm{.}30$ in direct materials, and $$1\mathrm{.}20$ in variable overhead. The fixed overhead for $2022$ should be $$2,048,000.$

$($a$)$

Prepare a production budget for $2022$ under each plan.