Forecast Sales Volume and Sales Budget For 20Y8, Raphael Frame Company prepared the sales budget that follows. At the end of December 2018, the following unit sales data were reported for the year: Unit Sales 8" x 10" 12" x 16" Frame Frame East 27,090 12,402 Central 7,210 4,606 West 6,240 3,774 Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y8 Unit Unit Sales Product and Area Selling Total Sales Volume Price 8" x 10" Frame: East 25,800 $17 $438,600 Central 7,000 17 119,000 West 6,500 17 110,500 Total 39,300 $668,100 12" x 16" Frame: East 11,700 $18 $210,600 Central 4,700 18 84,600 West 3,700 18 66,600 Total 20,100 $361,800 Total revenue from sales $1,029,900 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 $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, 2018, 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 20Y8 Actual Over Budget Budget Actual Sales Amount Percent 8" x 10" Frame: East Central West 12" * 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, 2019. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit. 20Y8 Percentage 20Y9 Actual Increase Budgeted Units (Decrease) Units (rounded) 8" x 10" Frame: East 100 Central West 12" * 16" Frame: East Central West3. Prepare a sales budget for the year ending December 31, 20Y9. Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y9 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 West Total Total revenue from sales