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 27,664 15,960 Central 6,528 6,272 5,304 West 5,664 Raphael Frame Company Sales Budget For the Year Ending December 31, 2048 Product and Area Unit Sales Volume Unit Selling Price Total Sales 8" x 10" Frame: East 26,600 $34 $904,400 Central 6,400 217,600 West 5,900 200,600 Total 38,900 $1,322,600 12" X 16" Frame: East 15,200 $44 Central 6,400 $668,800 281,600 228,800 West 5,200 44 Total 26,800 $1,179,200 Total revenue from sales $2,501,800 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 $35 and the unit selling price for the 12" X 16" frame is expected to increase to $46, effective January 1, 2049. 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 2048 Increase (Decrease) Actual Over Budget Amount Percent Budget Actual Sales 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. 2018 2049 Actual Units Percentage Increase (Decrease) 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, 2049. Raphael Frame Company Sales Budget For the Year Ending December 31, 2019 Product and Area Unit Sales Volume Unit Selling Price 8" x 10" Frame: Total Sales East Central West Total 12" X 16" Frame: East Central West Total Total revenue from sales