Forecast sales volume and sales budget For 2018, 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" Unit Sales 12" x 16" Frame Frame East 28,496 14,490 Central West 7,242 6,336 2,940 1,957 Product and Area 8" x 10" Frame: Raphael Frame Company Sales Budget For the Year Ending December 31, 20YS Unit Sales Unit Selling Volume Price Total Sales East 27,400 $30 $822,000 Central 7,100 30 213,000 West 6,600 30 198,000 Total 41,100 $1,233,000 12" x 16" Frame: East 13,800 $31 $427,800 Central 3,000 31 West Total Total revenue from sales 1,900 18,700 31 93,000 58,900 $579,700 $1,812,700 For the year ending December 31, 20Y9, 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 $31 and the unit selling price for the 12" x 16" frame is expected to increase to $33, effective January 1, 2019. 1. Compute the increase or decrease of actual unit sales for the year ended December 31, 2018, over budget. Use the minus sign to indicate a decrease in amount and percent. Round percents to the nearest whole percent. Unit Sales, Unit Sales, Increase (Decrease) Year Ended 20YS Year Ended 20Y8 Budget 8" 10" Frame: East Actual Sales Actual Over Increase (Decrease) Actual Over Budget Amount Budget Percent Central West 12" x 16" Frame: East Central West % % % % % % 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" x 10" Frame: East Central West 12" x 16" Frame: East Central West 000 000 % % % % % % 100 100 3. Prepare a sales budget for the year ending December 31, 20Y9. Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y9 Unit Unit Sales Selling Total Volume Price Product and Area Sales 8" x 10" Frame: East Central West Total 12" x 16" Frame: East Central West Total Total revenue from sales