For 20Y8, Raphael Frame Company prepared the sales budget that follows. At the end of December 20Y8, the following unit sales data were reported for the year: Unit Sales 8" 10" Frame 12" 16" Frame East 21,216 11,025 Central 4,998 3,332 West 4,320 2,575 Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y8 Product and Area Unit Sales Volume Unit Selling Price Total Sales 8" 10" Frame: East 20,400 $16 $326,400 Central 4,900 16 78,400 West 4,500 16 72,000 Total 29,800 $476,800 12" 16" Frame: East 10,500 $17 $178,500 Central 3,400 17 57,800 West 2,500 17 42,500 Total 16,400 $278,800 Total revenue from sales $755,600 For the year ending December 31, 20Y9, unit sales are expected to follow the patterns established during the year ending December 31, 20Y8. The unit selling price for the 8" 10" frame is expected to increase to $17 and the unit selling price for the 12" 16" frame is expected to increase to $19, effective January 1, 20Y9. Required: 1. Compute the increase or decrease of actual unit sales for the year ended December 31, 20Y8, 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 20Y8 Increase (Decrease) Actual Over Budget Budget Actual Sales Amount Percent 8" 10" Frame: East % Central % West % 12" 16" Frame: East % Central % West % 2. Assuming that the increase or decrease in actual sales to budget indicated in part (1) is to continue in 20Y9, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 20Y9. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit. 20Y8 Actual Units Percentage Increase (Decrease) 20Y9 Budgeted Units (rounded) 8" 10" Frame: East % Central % West % 12" 16" Frame: East % Central % West % 3. Prepare a sales budget for the year ending December 31, 20Y9. Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y9 Product and Area Unit Sales Volume Unit Selling Price Total Sales 8" 10" Frame: East $ $ Central West Total $ 12" 16" Frame: East $ $ Central West Total $ Total revenue from sales &