Forecast Sales Volume and Sales Budget For 2048, 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 23,504 10,920 Central 5,508 3,234 West 4,800 2,550 Raphael Frame Company Sales Budget For the Year Ending December 31, 2018 Unit Unit Sales Product and Area Selling Volume Price Total Sales 8" x 10" Frame: East 22,600 $17 $384,200 Central 5,400 17 91,800 West 5,000 17 85,000 Total 33,000 $561,000 12" X 16" Frame: East 10,400 $18 $187,200 Central 3,300 18 59,400 West 2,500 18 45,000 Total 16,200 $291,600 Total revenue from sales $852,600 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 $18 and the unit selling price for the 12" X 16" frame is expected to increase to $20, effective January 1, 2049. Total revenue from sales $852,600 For the year ending December 31, 2019, unit sales are expected to follow the patterns established during the year ending December 31, 2048. The unit selling price for the 8" x 10" frame is expected to increase to $18 and the unit selling price for the 12" X 16" frame is expected to increase to $20, effective January 1, 2019. 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. Unit Sales, Increase (Decrease) Year Ended 2018 Actual Over Budget Budget Actual Sales Amount Percent 9" 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 2049, 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. 2018 Actual Units Percentage Increase (Decrease) 2049 Budgeted Units (rounded) 8" x 10" Frame: East % Central III % West % 12" X 16" Frame: the nearest whole unit. 2018 Actual Units Percentage Increase (Decrease) 2019 Budgeted Units (rounded) 8" x 10" Frame: East % Central % West % 12" X 16" Frame: East III NITI IN % Central % West % 3. Prepare a sales budget for the year ending December 31, 2049. Raphael Frame Company Sales Budget For the Year Ending December 31, 2019 Product and Area Unit Sales Volume Unit Selling Price Total Sales 8" x 10" Frame: East Central West Total 12" X 16" Frame: East Central 1 dl West Total $ Total revenue from sales $