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 2018, Raphael Frame Company prepared the sales budget that follows. At the end of December 2018, the following unit sales data were reported for the year: Unit Sales East Central West 8" x 10" Frame 19,635 5,047 4,365 Product and Area 8" x 10" Frame: East Central West Total 12" x 16" Frame: East Central West Total 12" X 16" Frame Raphael Frame Company Sales Budget For the Year Ending December 11,130 2,548 1,836 Total revenue from sales Unit Sales Volume 18,700 4,900 4,500 28,100 10,500 2,600 1,800 14,900 20Y8 Unit Selling Price $23 23 23 $38 38 38 Total Sales $430,100 112,700 103,500 $646,300 $399,000 98,800 68,400 $566,200 $1,212,500