Forecast Sales Volume and Sales Budget For 20Y8, 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" 12" X 16" Frame Frame East 26,936 12,285 Central 6,630 2,646 West 5,760 1,836 Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y8 Unit Unit Sales Product and Area Total Sales Volume Selling Price 8" x 10" Frame: East 25,900 $33 $854,700 Central 6,500 33 214,500 West 6,000 33 198,000 Total 38,400 $1,267,200 12" X 16" Frame: East 11,700 $43 $503,100 Central 2,700 43 116,100 West 1,800 43 77,400 Total 16,200 $696,600 Total revenue from sales $1,963,800 For the year ending December 31, 2019, 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 $34 and the unit selling price for the 12" X 16" frame is expected to increase to $45, 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, Year Ended 2018 Increase (Decrease) Actual Over Budget Budget Actual Sales Amount Percent 8" x 10" Frame: East % Central % West % 12" X 16" Frame: East % Central 55 % 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, 2019. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit. 2018 2049 Actual Percentage Increase (Decrease) Budgeted Units (rounded) Units 8" x 10" Frame: East % Central % West % 12" X 16" Frame: III III III III 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, 2049 Unit Sales Volume Unit Selling Price Product and Area Total Sales 8" x 10" Frame: East Central West Total 12" X 16" Frame: 0011 000 East Jl Din pui Central West Total Total revenue from sales