At the end of December 20Y6, the following unit sales data were reported for the year:

	Unit Sales
	8" 10" Frame		12" 16" Frame
East	19,530		13,356
Central	4,841		5,194
West	4,128		4,429

Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y6
Product and Area		Unit Sales Volume		Unit Selling Price		Total Sales
8" 10" Frame:
East		18,600		$26		$483,600
Central		4,700		26		122,200
West		4,300		26		111,800
Total		27,600				$717,600
12" 16" Frame:
East		12,600		$41		$516,600
Central		5,300		41		217,300
West		4,300		41		176,300
Total		22,200				$910,200
Total revenue from sales						$1,627,800

For the year ending December 31, 20Y7, unit sales are expected to follow the patterns established during the year ending December 31, 20Y6. The unit selling price for the 8" 10" frame is expected to increase to $27 and the unit selling price for the 12" 16" frame is expected to increase to $43, effective January 1, 20Y7.

Required:

Question Content Area

1. Compute the increase or decrease of actual unit sales for the year ended December 31, 20Y6, over budget. Use the minus sign to indicate a decrease in amount and percent. Round percents to the nearest whole percent.

		Unit Sales, Year Ended 20Y6				Increase (Decrease) Actual Over Budget
		Budget		Actual Sales		Amount	Percent
8" 10" Frame:
	East	fill in the blank 4370d1046fb2f8a_1		fill in the blank 4370d1046fb2f8a_2		fill in the blank 4370d1046fb2f8a_3	fill in the blank 4370d1046fb2f8a_4%
	Central	fill in the blank 4370d1046fb2f8a_5		fill in the blank 4370d1046fb2f8a_6		fill in the blank 4370d1046fb2f8a_7	fill in the blank 4370d1046fb2f8a_8%
	West	fill in the blank 4370d1046fb2f8a_9		fill in the blank 4370d1046fb2f8a_10		fill in the blank 4370d1046fb2f8a_11	fill in the blank 4370d1046fb2f8a_12%
12" 16" Frame:
	East	fill in the blank 4370d1046fb2f8a_13		fill in the blank 4370d1046fb2f8a_14		fill in the blank 4370d1046fb2f8a_15	fill in the blank 4370d1046fb2f8a_16%
	Central	fill in the blank 4370d1046fb2f8a_17		fill in the blank 4370d1046fb2f8a_18		fill in the blank 4370d1046fb2f8a_19	fill in the blank 4370d1046fb2f8a_20%
	West	fill in the blank 4370d1046fb2f8a_21		fill in the blank 4370d1046fb2f8a_22		fill in the blank 4370d1046fb2f8a_23	fill in the blank 4370d1046fb2f8a_24%

2. Assuming that the increase or decrease in actual sales to budget indicated in part (1) is to continue in 20Y7, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 20Y7. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit.

		20Y6 Actual Units		Percentage Increase (Decrease)	20Y7 Budgeted Units (rounded)
8" 10" Frame:
	East	fill in the blank 4370d1046fb2f8a_25		fill in the blank 4370d1046fb2f8a_26%	fill in the blank 4370d1046fb2f8a_27
	Central	fill in the blank 4370d1046fb2f8a_28		fill in the blank 4370d1046fb2f8a_29%	fill in the blank 4370d1046fb2f8a_30
	West	fill in the blank 4370d1046fb2f8a_31		fill in the blank 4370d1046fb2f8a_32%	fill in the blank 4370d1046fb2f8a_33
12" 16" Frame:
	East	fill in the blank 4370d1046fb2f8a_34		fill in the blank 4370d1046fb2f8a_35%	fill in the blank 4370d1046fb2f8a_36
	Central	fill in the blank 4370d1046fb2f8a_37		fill in the blank 4370d1046fb2f8a_38%	fill in the blank 4370d1046fb2f8a_39
	West	fill in the blank 4370d1046fb2f8a_40		fill in the blank 4370d1046fb2f8a_41%	fill in the blank 4370d1046fb2f8a_42

Question Content Area

3. Prepare a sales budget for the year ending December 31, 20Y7.

Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y7

Product and Area	Unit Sales Volume	Unit Selling Price	Total Sales
8" 10" Frame:
East	fill in the blank f27adeffc06bfb9_1	$fill in the blank f27adeffc06bfb9_2	$fill in the blank f27adeffc06bfb9_3
Central	fill in the blank f27adeffc06bfb9_4	fill in the blank f27adeffc06bfb9_5	fill in the blank f27adeffc06bfb9_6
West	fill in the blank f27adeffc06bfb9_7	fill in the blank f27adeffc06bfb9_8	fill in the blank f27adeffc06bfb9_9
Total	fill in the blank f27adeffc06bfb9_10		$fill in the blank f27adeffc06bfb9_11
12" 16" Frame:
East	fill in the blank f27adeffc06bfb9_12	$fill in the blank f27adeffc06bfb9_13	$fill in the blank f27adeffc06bfb9_14
Central	fill in the blank f27adeffc06bfb9_15	fill in the blank f27adeffc06bfb9_16	fill in the blank f27adeffc06bfb9_17
West	fill in the blank f27adeffc06bfb9_18	fill in the blank f27adeffc06bfb9_19	fill in the blank f27adeffc06bfb9_20
Total	fill in the blank f27adeffc06bfb9_21		$fill in the blank f27adeffc06bfb9_22
Total revenue from sales			$fill in the blank f27adeffc06bfb9_23