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	22,785		11,660
Central	5,768		2,940
West	5,044		2,163

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		21,700		$20		$434,000
Central		5,600		20		112,000
West		5,200		20		104,000
Total		32,500				$650,000
12" 16" Frame:
East		11,000		$30		$330,000
Central		3,000		30		90,000
West		2,100		30		63,000
Total		16,100				$483,000
Total revenue from sales						$1,133,000

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 $32, 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	fill in the blank 8c813401707c03f_1		fill in the blank 8c813401707c03f_2		fill in the blank 8c813401707c03f_3	fill in the blank 8c813401707c03f_4 %
	Central	fill in the blank 8c813401707c03f_5		fill in the blank 8c813401707c03f_6		fill in the blank 8c813401707c03f_7	fill in the blank 8c813401707c03f_8 %
	West	fill in the blank 8c813401707c03f_9		fill in the blank 8c813401707c03f_10		fill in the blank 8c813401707c03f_11	fill in the blank 8c813401707c03f_12 %
12" 16" Frame:
	East	fill in the blank 8c813401707c03f_13		fill in the blank 8c813401707c03f_14		fill in the blank 8c813401707c03f_15	fill in the blank 8c813401707c03f_16 %
	Central	fill in the blank 8c813401707c03f_17		fill in the blank 8c813401707c03f_18		fill in the blank 8c813401707c03f_19	fill in the blank 8c813401707c03f_20 %
	West	fill in the blank 8c813401707c03f_21		fill in the blank 8c813401707c03f_22		fill in the blank 8c813401707c03f_23	fill in the blank 8c813401707c03f_24 %

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	fill in the blank 8c813401707c03f_25		fill in the blank 8c813401707c03f_26 %	fill in the blank 8c813401707c03f_27
	Central	fill in the blank 8c813401707c03f_28		fill in the blank 8c813401707c03f_29 %	fill in the blank 8c813401707c03f_30
	West	fill in the blank 8c813401707c03f_31		fill in the blank 8c813401707c03f_32 %	fill in the blank 8c813401707c03f_33
12" 16" Frame:
	East	fill in the blank 8c813401707c03f_34		fill in the blank 8c813401707c03f_35 %	fill in the blank 8c813401707c03f_36
	Central	fill in the blank 8c813401707c03f_37		fill in the blank 8c813401707c03f_38 %	fill in the blank 8c813401707c03f_39
	West	fill in the blank 8c813401707c03f_40		fill in the blank 8c813401707c03f_41 %	fill in the blank 8c813401707c03f_42

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	fill in the blank 0ebd5bffefa9ff7_1	$fill in the blank 0ebd5bffefa9ff7_2	$fill in the blank 0ebd5bffefa9ff7_3
Central	fill in the blank 0ebd5bffefa9ff7_4	fill in the blank 0ebd5bffefa9ff7_5	fill in the blank 0ebd5bffefa9ff7_6
West	fill in the blank 0ebd5bffefa9ff7_7	fill in the blank 0ebd5bffefa9ff7_8	fill in the blank 0ebd5bffefa9ff7_9
Total	fill in the blank 0ebd5bffefa9ff7_10		$fill in the blank 0ebd5bffefa9ff7_11
12" 16" Frame:
East	fill in the blank 0ebd5bffefa9ff7_12	$fill in the blank 0ebd5bffefa9ff7_13	$fill in the blank 0ebd5bffefa9ff7_14
Central	fill in the blank 0ebd5bffefa9ff7_15	fill in the blank 0ebd5bffefa9ff7_16	fill in the blank 0ebd5bffefa9ff7_17
West	fill in the blank 0ebd5bffefa9ff7_18	fill in the blank 0ebd5bffefa9ff7_19	fill in the blank 0ebd5bffefa9ff7_20
Total	fill in the blank 0ebd5bffefa9ff7_21		$fill in the blank 0ebd5bffefa9ff7_22
Total revenue from sales			$fill in the blank 0ebd5bffefa9ff7_23