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	21,736		12,285
Central	5,712		3,528
West	5,044		2,781

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		20,900		$31		$647,900
Central		5,600		31		173,600
West		5,200		31		161,200
Total		31,700				$982,700
12" 16" Frame:
East		11,700		$41		$479,700
Central		3,600		41		147,600
West		2,700		41		110,700
Total		18,000				$738,000
Total revenue from sales						$1,720,700

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 $32 and the unit selling price for the 12" 16" frame is expected to increase to $43, 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 3eb2c204e00102b_1		fill in the blank 3eb2c204e00102b_2		fill in the blank 3eb2c204e00102b_3	fill in the blank 3eb2c204e00102b_4 %
	Central	fill in the blank 3eb2c204e00102b_5		fill in the blank 3eb2c204e00102b_6		fill in the blank 3eb2c204e00102b_7	fill in the blank 3eb2c204e00102b_8 %
	West	fill in the blank 3eb2c204e00102b_9		fill in the blank 3eb2c204e00102b_10		fill in the blank 3eb2c204e00102b_11	fill in the blank 3eb2c204e00102b_12 %
12" 16" Frame:
	East	fill in the blank 3eb2c204e00102b_13		fill in the blank 3eb2c204e00102b_14		fill in the blank 3eb2c204e00102b_15	fill in the blank 3eb2c204e00102b_16 %
	Central	fill in the blank 3eb2c204e00102b_17		fill in the blank 3eb2c204e00102b_18		fill in the blank 3eb2c204e00102b_19	fill in the blank 3eb2c204e00102b_20 %
	West	fill in the blank 3eb2c204e00102b_21		fill in the blank 3eb2c204e00102b_22		fill in the blank 3eb2c204e00102b_23	fill in the blank 3eb2c204e00102b_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 3eb2c204e00102b_25		fill in the blank 3eb2c204e00102b_26 %	fill in the blank 3eb2c204e00102b_27
	Central	fill in the blank 3eb2c204e00102b_28		fill in the blank 3eb2c204e00102b_29 %	fill in the blank 3eb2c204e00102b_30
	West	fill in the blank 3eb2c204e00102b_31		fill in the blank 3eb2c204e00102b_32 %	fill in the blank 3eb2c204e00102b_33
12" 16" Frame:
	East	fill in the blank 3eb2c204e00102b_34		fill in the blank 3eb2c204e00102b_35 %	fill in the blank 3eb2c204e00102b_36
	Central	fill in the blank 3eb2c204e00102b_37		fill in the blank 3eb2c204e00102b_38 %	fill in the blank 3eb2c204e00102b_39
	West	fill in the blank 3eb2c204e00102b_40		fill in the blank 3eb2c204e00102b_41 %	fill in the blank 3eb2c204e00102b_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 5823fef60070058_1	$fill in the blank 5823fef60070058_2	$fill in the blank 5823fef60070058_3
Central	fill in the blank 5823fef60070058_4	fill in the blank 5823fef60070058_5	fill in the blank 5823fef60070058_6
West	fill in the blank 5823fef60070058_7	fill in the blank 5823fef60070058_8	fill in the blank 5823fef60070058_9
Total	fill in the blank 5823fef60070058_10		$fill in the blank 5823fef60070058_11
12" 16" Frame:
East	fill in the blank 5823fef60070058_12	$fill in the blank 5823fef60070058_13	$fill in the blank 5823fef60070058_14
Central	fill in the blank 5823fef60070058_15	fill in the blank 5823fef60070058_16	fill in the blank 5823fef60070058_17
West	fill in the blank 5823fef60070058_18	fill in the blank 5823fef60070058_19	fill in the blank 5823fef60070058_20
Total	fill in the blank 5823fef60070058_21		$fill in the blank 5823fef60070058_22
Total revenue from sales