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" Frame 12" X 16" Frame East 10,185 20,904 4,896 Central 2,254 West 4,224 1,648 Raphael Frame Company Sales Budget For the Year Ending December 31, 2048 Unit Sales Product and Area Unit Selling Price Total Sales Volume 8" x 10" Frame: East 20,100 $26 $522,600 Central 4,800 26 124,800 West 4,400 114,400 Total 29,300 $761,800 12" X 16" Frame: East 9,700 $36 $349,200 Central 2,300 36 82,800 West 1,600 36 57,600 Total 13,600 $489,600 Total revenue from sales $1,251,400 For the year ending December 31, 2089, unit sales are expected to follow the patterns established during the year ending December 31, 20Y8. The unit selling price for the 8" x 10" frame is expected to increase to $27 and the unit selling price for the 12" X 16" frame is expected to increase to $38, effective January 1, 2049. Required: 1. Compute the increase or decrease of actual unit sales for the year ended December 31, 2048, over budget. Use the minus sign to indicate a decrease in amount and percent. Round percents to the nearest whole percent. Unit Sales, Increase (Decrease) Actual Over Budget Year Ended 2048 Budget Actual Sales Amount Percent 8" x 10" Frame: East 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 2019, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 2049. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit. Percentage 2079 20Y8 Actual Increase Budgeted Units (rounded) Units (Decrease) 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, 2019. Raphael Frame Company Sales Budget For the Year Ending December 31, 2019 Product and Area Unit Sales Volume Unit Selling Price 8" x 10" Frame: Total Sales East Central West Total 12" X 16" Frame: East Central West Total Total revenue from sales