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For 2018, Raphael Frame Company prepared the sales budget that follows. At the end of December 2018, the following unit ales data were reported Unit

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For 2018, Raphael Frame Company prepared the sales budget that follows. At the end of December 2018, the following unit ales data were reported Unit Sales the year 8" x 10" Frame 12" X 16" Frame East 13,674 Central 19.425 4,532 3,977 3.332 West 2,346 Raphael Frame Company Sales Budget For the Year Ending December 31, 2018 Product and Area Unit Sales Volume Unit Selling Price Total Sales 8" 10" Frame: 18,500 $23 Central $425,500 10.00 4.400 23 West 4.100 100 Total 22.000 361.000 12" 16" Frame 12,900 $425,200 Central 3,400 112,200 West 2,300 25.900 Total 18,600 $613,600 Total revenue from sales $1,234,800 For the year ending December 31, 2019, unit sales are expected to follow the patterns established during the year ending December 31, 2018. The unit selling price for the '10" frame is expected to increase to $24 and the unit selling price for the 12" 16" frame is expected to increase to $35, effective January 1, 2019

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