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: 8" x 10" Frame Unit Sales 12" x 16" Frame East 20,291 10,816 Central 4,747 3,528 West 4,171 2,884 Product and Area 8" x 10" Frame: East Central West Total Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y8 Unit Unit Sales Volume Selling Price Total Sales 19,700 $25 $492,500 4,700 25 117,500 4,300 28,700 25 107,500 $717,500 12" x 16" Frame: East 10,400 $40 $416,000 Central West Total Total revenue from sales 3,600 2,800 16,800 40 144,000 40 112,000 $672,000 $1,389,500 For the year ending December 31, 2019, unit sales are expected to follow the patterns established during the year ending December 31, 2018. The unit selling price for the 8" x 10" frame is expected to increase to $26 and the unit selling price for the 12" x 16" frame is expected to increase to $42, effective January 1, 2019. 8" x 10" Frame: East Central West 12" x 16" Frame: East Central Year Ended 2018 Budget 000 0000 Actual Sales 20,291 4,747 4,171 10,816 3,528 v Actual Over Budget Amount Percent 8 X % 8 X % 8 % % West 2,884 % 2. Assuming that the increase or decrease in actual sales to budget indicated in part (1) is to continue in 2019, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 2019. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit. Percentage 8" x 10" Frame: 20Y8 Actual Units Increase (Decrease) 2019 Budgeted Units (rounded) East Central West 12" x 16" Frame: East Central West Feedback % % % % Check My Work To calculate the difference subtract budget from actual sales. 3. Prepare a sales budget for the year ending December 31, 2019. Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y9 Unit Sales Volume Unit Selling Price Total Sales Product and Area 8" x 10" Frame: East Central West Total 12" x 16" Frame: East Central West Total Total revenue from sales