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 $24 and the unit selling price for the 12" 16" frame is expected to increase to $40, 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.

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.

Forecast Sales Volume and Sales Budget 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" x 10" 12" x 16" Frame Frame East 19,635 11,130 Central 5,047 2,548 West 4,365 1.836 Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y8 Unit Unit Sales Product and Area Selling Total Sales Volume Price 8 x 10" Frame: $430,100 East 18,700 $23 Central 112.700 4,900 23 West 4,500 23 103,500 28,100 Total $646,300 12" x 16" Frame: East 10,500 $38 $399,000 Central 38 98,800 2,600 West 1,800 38 68,400 Total 14,900 $566,200 Total revenue from sales $1,212,500 Unit Sales, Increase (Decrease) Actual Over Budqet Year Ended 20Y8 Budget Actual Sales Amount Percent 8" x 10" Frame: East Central West 12" x 16" Frame: East Central West % Percentage 20Y8 20Y9 Actual Budgeted Increase (Decrease) Units (rounded) Units 8" x 10" Frame: East Central West 12" x 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" x 10" Frame: East Central West Total x 16" Frame: East Central West Total Total revenue from sales