Forecast Sales Volume and Sales Budget For 20Y8, Raphael Frame Company prepared the sales budget that follows. 2,575 At the end of December 20Y8, the following unit sales data were reported for the years Unit Sales 8" x 10" Frame 12" X 16" Frame East 30,240 11,448 Central 7,107 3,234 West 6,111 Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y8 Unit Sales Unit Selling Product and Area Total Sales Volume Price 8" x 10" Frame: East 28,800 $777,600 Central 6,900 186,300 West 6,300 170,100 Total 42,000 $1,134,000 $27 27 12" X 16" Frame: East 10,800 $42 $453,600 Central 3,300 138,600 West 2,500 42 105,000 Total 16,600 $697,200 Total revenue from sales $1,831,200 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 $28 and the unit selling price for the 12" X 16" frame is expected to increase to $44, effective January 1, 2019. 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 2018 Budget Actual Sales Increase (Decrease) Actual Over Budget Amount Percent 8" x 10" Frame: East Central West 12" X 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 Actual Units Percentage Increase (Decrease) 2019 Budgeted Units (rounded) 8" x 10" Frame: East Central West 12" X 16" Frame: 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, 2019 Product and Area Unit Sales Volume Unit Selling Price Total Sales 8 x 100 Frame: || East Central West Total 12" x 16 Frame: East Central West Total Total revenue from sales