At the end of December 2018, the following unit sales data were reported for the year: Unit Sales 8" x 10" Frame 12" X 16" Frame East 23,088 10,920 Central 5,406 2,058 West 4,704 1,236 Raphael Frame Company Sales Budget For the Year Ending December 31, 2048 Unit Unit Sales Product and Area Volume Selling Price Total Sales 8" x 10" Frame: East $20 22,200 5,300 Central 20 $444,000 106,000 98,000 West 4,900 20 Total 32,400 $648,000 12" X 16" Frame: East 10,400 2,100 $21 21 Central $218,400 44,100 25,200 West 21 1,200 13,700 Total $287,700 $935,700 Total revenue from sales For the year ending December 31, 2019, unit sales are expected to follow the patterns established during the year ending December 31, 20Y8. The unit selling price for the 8" x 10" frame is expected to increase to $21 and the unit selling price for the 12" X 16" frame is expected to increase to $23, effective January 1, 2019. 1. Compute the increase or decrease of actual unit sales for the year ended December 31, 2048, over budget. Use the minus sign to indicate a decrease in amount and percent. Round percents to the nearest whole percent. Unit Sales, Increase (Decrease) Year Ended 2048 Actual Over Budget Budget Actual Sales Amount Percent 8" x 10" Frame: East % Central % West % 12" X 16" Frame: III III East % Central 55 96 % West 2. Assuming that the increase or decrease in actual sales to budget indicated in part (1) is to continue in 2019, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 2049. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit. 2018 Percentage 2049 Actual Increase Budgeted Units (Decrease) Units (rounded) 8" x 10" Frame: East % Central % West % 12" X 16" Frame: III III III III East % Central % West 3. Prepare a sales budget for the year ending December 31, 2049. Raphael Frame Company Sales Budget For the Year Ending December 31, 2019 Product and Area Unit Sales Volume Unit Selling Price Total Sales 8" x 10" Frame: East Central West Total 12" X 16" Frame: ml 10) 000 000 East Quod mold Central West Total Total revenue from sales