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 76f270fc5ffe057_1		fill in the blank 76f270fc5ffe057_2		fill in the blank 76f270fc5ffe057_3	fill in the blank 76f270fc5ffe057_4%
	Central	fill in the blank 76f270fc5ffe057_5		fill in the blank 76f270fc5ffe057_6		fill in the blank 76f270fc5ffe057_7	fill in the blank 76f270fc5ffe057_8%
	West	fill in the blank 76f270fc5ffe057_9		fill in the blank 76f270fc5ffe057_10		fill in the blank 76f270fc5ffe057_11	fill in the blank 76f270fc5ffe057_12%
12" 16" Frame:
	East	fill in the blank 76f270fc5ffe057_13		fill in the blank 76f270fc5ffe057_14		fill in the blank 76f270fc5ffe057_15	fill in the blank 76f270fc5ffe057_16%
	Central	fill in the blank 76f270fc5ffe057_17		fill in the blank 76f270fc5ffe057_18		fill in the blank 76f270fc5ffe057_19	fill in the blank 76f270fc5ffe057_20%
	West	fill in the blank 76f270fc5ffe057_21		fill in the blank 76f270fc5ffe057_22		fill in the blank 76f270fc5ffe057_23	fill in the blank 76f270fc5ffe057_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 76f270fc5ffe057_25		fill in the blank 76f270fc5ffe057_26%	fill in the blank 76f270fc5ffe057_27
	Central	fill in the blank 76f270fc5ffe057_28		fill in the blank 76f270fc5ffe057_29%	fill in the blank 76f270fc5ffe057_30
	West	fill in the blank 76f270fc5ffe057_31		fill in the blank 76f270fc5ffe057_32%	fill in the blank 76f270fc5ffe057_33
12" 16" Frame:
	East	fill in the blank 76f270fc5ffe057_34		fill in the blank 76f270fc5ffe057_35%	fill in the blank 76f270fc5ffe057_36
	Central	fill in the blank 76f270fc5ffe057_37		fill in the blank 76f270fc5ffe057_38%	fill in the blank 76f270fc5ffe057_39
	West	fill in the blank 76f270fc5ffe057_40		fill in the blank 76f270fc5ffe057_41%	fill in the blank 76f270fc5ffe057_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 a67f89ffaf8afdd_1	$fill in the blank a67f89ffaf8afdd_2	$fill in the blank a67f89ffaf8afdd_3
Central	fill in the blank a67f89ffaf8afdd_4	fill in the blank a67f89ffaf8afdd_5	fill in the blank a67f89ffaf8afdd_6
West	fill in the blank a67f89ffaf8afdd_7	fill in the blank a67f89ffaf8afdd_8	fill in the blank a67f89ffaf8afdd_9
Total	fill in the blank a67f89ffaf8afdd_10		$fill in the blank a67f89ffaf8afdd_11
12" 16" Frame:
East	fill in the blank a67f89ffaf8afdd_12	$fill in the blank a67f89ffaf8afdd_13	$fill in the blank a67f89ffaf8afdd_14
Central	fill in the blank a67f89ffaf8afdd_15	fill in the blank a67f89ffaf8afdd_16	fill in the blank a67f89ffaf8afdd_17
West	fill in the blank a67f89ffaf8afdd_18	fill in the blank a67f89ffaf8afdd_19	fill in the blank a67f89ffaf8afdd_20
Total	fill in the blank a67f89ffaf8afdd_21		$fill in the blank a67f89ffaf8afdd_22
Total revenue from sales			$fill in the blank a67f89ffaf8afdd_23