1. Forecast Sales Volume and Sales Budget

   For 20Y6, Raphael Frame Company prepared the sales budget that follows.

   At the end of December 20Y6, the following unit sales data were reported for the year:

   	Unit Sales
   	8" 10" Frame		12" 16" Frame
   East	8,755		3,686
   Central	6,510		3,090
   West	12,348		5,616

   Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y6
   Product and Area		Unit Sales Volume		Unit Selling Price		Total Sales
   8" 10" Frame:
   East		8,500		$16		$136,000
   Central		6,200		16		99,200
   West		12,600		16		201,600
   Total		27,300				$436,800
   12" 16" Frame:
   East		3,800		$30		$114,000
   Central		3,000		30		90,000
   West		5,400		30		162,000
   Total		12,200				$366,000
   Total revenue from sales						$802,800

   For the year ending December 31, 20Y7, unit sales are expected to follow the patterns established during the year ending December 31, 20Y6. The unit selling price for the 8" 10" frame is expected to increase to $17, and the unit selling price for the 12" 16" frame is expected to increase to $32, effective January 1, 20Y7.

   Required:

   1. Compute the increase or decrease of actual unit sales for the year ended December 31, 20Y6, over budget.

   Enter any decreases beginning with a minus (-) sign.

   		Unit Sales, Year Ended 20Y6				Increase (Decrease) Actual Over Budget
   		Budget		Actual Sales		Amount	Percent
   8" 10" Frame:
   	East	fill in the blank d50799050031fa0_1		fill in the blank d50799050031fa0_2		fill in the blank d50799050031fa0_3	fill in the blank d50799050031fa0_4%
   	Central	fill in the blank d50799050031fa0_5		fill in the blank d50799050031fa0_6		fill in the blank d50799050031fa0_7	fill in the blank d50799050031fa0_8%
   	West	fill in the blank d50799050031fa0_9		fill in the blank d50799050031fa0_10		fill in the blank d50799050031fa0_11	fill in the blank d50799050031fa0_12%
   12" 16" Frame:
   	East	fill in the blank d50799050031fa0_13		fill in the blank d50799050031fa0_14		fill in the blank d50799050031fa0_15	fill in the blank d50799050031fa0_16%
   	Central	fill in the blank d50799050031fa0_17		fill in the blank d50799050031fa0_18		fill in the blank d50799050031fa0_19	fill in the blank d50799050031fa0_20%
   	West	fill in the blank d50799050031fa0_21		fill in the blank d50799050031fa0_22		fill in the blank d50799050031fa0_23	fill in the blank d50799050031fa0_24%

   2. Assuming that the increase or decrease in actual sales to budget indicated in part (1) is to continue in 20Y7, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 20Y7.

   Enter any decreases beginning with a minus (-) sign. Round budgeted units to the nearest whole unit.

   		20Y6 Actual Units		Percentage Increase (Decrease)	20Y7 Budgeted Units (rounded)
   8" 10" Frame:
   	East	fill in the blank d50799050031fa0_25		fill in the blank d50799050031fa0_26%	fill in the blank d50799050031fa0_27
   	Central	fill in the blank d50799050031fa0_28		fill in the blank d50799050031fa0_29%	fill in the blank d50799050031fa0_30
   	West	fill in the blank d50799050031fa0_31		fill in the blank d50799050031fa0_32%	fill in the blank d50799050031fa0_33
   12" 16" Frame:
   	East	fill in the blank d50799050031fa0_34		fill in the blank d50799050031fa0_35%	fill in the blank d50799050031fa0_36
   	Central	fill in the blank d50799050031fa0_37		fill in the blank d50799050031fa0_38%	fill in the blank d50799050031fa0_39
   	West	fill in the blank d50799050031fa0_40		fill in the blank d50799050031fa0_41%	fill in the blank d50799050031fa0_42

   3. Prepare a sales budget for the year ending December 31, 20Y7.

   Raphael Frame Company
   Sales Budget
   For the Year Ending December 31, 20Y7
   Product and Area	Unit Sales Volume	Unit Selling Price	Total Sales
   8" 10" Frame:
   East	fill in the blank 0d0a81065048fe1_1	$fill in the blank 0d0a81065048fe1_2	$fill in the blank 0d0a81065048fe1_3
   Central	fill in the blank 0d0a81065048fe1_4	fill in the blank 0d0a81065048fe1_5	fill in the blank 0d0a81065048fe1_6
   West	fill in the blank 0d0a81065048fe1_7	fill in the blank 0d0a81065048fe1_8	fill in the blank 0d0a81065048fe1_9
   Total	fill in the blank 0d0a81065048fe1_10		$fill in the blank 0d0a81065048fe1_11
   12" 16" Frame:
   East	fill in the blank 0d0a81065048fe1_12	$fill in the blank 0d0a81065048fe1_13	$fill in the blank 0d0a81065048fe1_14
   Central	fill in the blank 0d0a81065048fe1_15	fill in the blank 0d0a81065048fe1_16	fill in the blank 0d0a81065048fe1_17
   West	fill in the blank 0d0a81065048fe1_18	fill in the blank 0d0a81065048fe1_19	fill in the blank 0d0a81065048fe1_20
   Total	fill in the blank 0d0a81065048fe1_21		$fill in the blank 0d0a81065048fe1_22
   Total revenue from sales			$fill in the blank 0d0a81065048fe1_23