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	22,660		13,416
Central	5,959		2,940
West	5,280		1,957

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		22,000		$35		$770,000
Central		5,900		35		206,500
West		5,500		35		192,500
Total		33,400				$1,169,000
12" 16" Frame:
East		12,900		$45		$580,500
Central		3,000		45		135,000
West		1,900		45		85,500
Total		17,800				$801,000
Total revenue from sales						$1,970,000

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 $36 and the unit selling price for the 12" 16" frame is expected to increase to $47, 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.