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	20,055		15,370
Central	5,356		4,508
West	4,656		3,570

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		19,100		$20		$382,000
Central		5,200		20		104,000
West		4,800		20		96,000
Total		29,100				$582,000
12" 16" Frame:
East		14,500		$21		$304,500
Central		4,600		21		96,600
West		3,500		21		73,500
Total		22,600				$474,600
Total revenue from sales						$1,056,600

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 $21 and the unit selling price for the 12" 16" frame is expected to increase to $23, effective January 1, 20Y9.