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" 10" Frame 12" 16" Frame East 26,250 10,282 Central 7,004 3,724 West 6,111 3,060 Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y8 Product and Area Unit Sales Volume Unit Selling Price Total Sales 8" 10" Frame: East 25,000 $14 $350,000 Central 6,800 14 95,200 West 6,300 14 88,200 Total 38,100 $533,400 12" 16" Frame: East 9,700 $24 $232,800 Central 3,800 24 91,200 West 3,000 24 72,000 Total 16,500 $396,000 Total revenue from sales $929,400 For the year ending December 31, 20Y9, unit sales are expected to follow the patterns established during the year ending December 31, 20Y8. The unit selling price for the 8" 10" frame is expected to increase to $15 and the unit selling price for the 12" 16" frame is expected to increase to $26, effective January 1, 20Y9. 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, Year Ended 20Y8 Increase (Decrease) Actual Over Budget Budget Actual Sales Amount Percent 8" 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 20Y9, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 20Y9. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit. 20Y8 Actual Units Percentage Increase (Decrease) 20Y9 Budgeted Units (rounded) 8" 10" Frame: East % Central % West % 12" 16" Frame: East % Central % West % 3. 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" 10" Frame: East $ $ Central West Total $ 12" 16" Frame: East $ $ Central West Total $ Total revenue from sales $