For 20Y6, Raphael Frame Company prepared the sales budget that follows.

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	23,793		12,168
Central	5,555		2,450
West	4,947		1,530

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		23,100		$23		$531,300
Central		5,500		23		126,500
West		5,100		23		117,300
Total		33,700				$775,100
12" 16" Frame:
East		11,700		$24		$280,800
Central		2,500		24		60,000
West		1,500		24		36,000
Total		15,700				$376,800
Total revenue from sales						$1,151,900

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 $24 and the unit selling price for the 12" 16" frame is expected to increase to $26, effective January 1, 20Y7.

Required:

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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 c72977033f8605e_1		fill in the blank c72977033f8605e_2		fill in the blank c72977033f8605e_3	fill in the blank c72977033f8605e_4%
	Central	fill in the blank c72977033f8605e_5		fill in the blank c72977033f8605e_6		fill in the blank c72977033f8605e_7	fill in the blank c72977033f8605e_8%
	West	fill in the blank c72977033f8605e_9		fill in the blank c72977033f8605e_10		fill in the blank c72977033f8605e_11	fill in the blank c72977033f8605e_12%
12" 16" Frame:
	East	fill in the blank c72977033f8605e_13		fill in the blank c72977033f8605e_14		fill in the blank c72977033f8605e_15	fill in the blank c72977033f8605e_16%
	Central	fill in the blank c72977033f8605e_17		fill in the blank c72977033f8605e_18		fill in the blank c72977033f8605e_19	fill in the blank c72977033f8605e_20%
	West	fill in the blank c72977033f8605e_21		fill in the blank c72977033f8605e_22		fill in the blank c72977033f8605e_23	fill in the blank c72977033f8605e_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 c72977033f8605e_25		fill in the blank c72977033f8605e_26%	fill in the blank c72977033f8605e_27
	Central	fill in the blank c72977033f8605e_28		fill in the blank c72977033f8605e_29%	fill in the blank c72977033f8605e_30
	West	fill in the blank c72977033f8605e_31		fill in the blank c72977033f8605e_32%	fill in the blank c72977033f8605e_33
12" 16" Frame:
	East	fill in the blank c72977033f8605e_34		fill in the blank c72977033f8605e_35%	fill in the blank c72977033f8605e_36
	Central	fill in the blank c72977033f8605e_37		fill in the blank c72977033f8605e_38%	fill in the blank c72977033f8605e_39
	West	fill in the blank c72977033f8605e_40		fill in the blank c72977033f8605e_41%	fill in the blank c72977033f8605e_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 59a7ebfab02efcc_1	$fill in the blank 59a7ebfab02efcc_2	$fill in the blank 59a7ebfab02efcc_3
Central	fill in the blank 59a7ebfab02efcc_4	fill in the blank 59a7ebfab02efcc_5	fill in the blank 59a7ebfab02efcc_6
West	fill in the blank 59a7ebfab02efcc_7	fill in the blank 59a7ebfab02efcc_8	fill in the blank 59a7ebfab02efcc_9
Total	fill in the blank 59a7ebfab02efcc_10		$fill in the blank 59a7ebfab02efcc_11
12" 16" Frame:
East	fill in the blank 59a7ebfab02efcc_12	$fill in the blank 59a7ebfab02efcc_13	$fill in the blank 59a7ebfab02efcc_14
Central	fill in the blank 59a7ebfab02efcc_15	fill in the blank 59a7ebfab02efcc_16	fill in the blank 59a7ebfab02efcc_17
West	fill in the blank 59a7ebfab02efcc_18	fill in the blank 59a7ebfab02efcc_19	fill in the blank 59a7ebfab02efcc_20
Total	fill in the blank 59a7ebfab02efcc_21		$fill in the blank 59a7ebfab02efcc_22
Total revenue from sales			$fill in the blank 59a7ebfab02efcc_23