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" x 16" Frame 29,640 7,548 6,528 11,235 East Central West 2,058 1,339 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 Central West Total 28,500 7,400 6,800 42,700 $627,000 162,800 149,600 $939,400 $22 22 12" x 16" Frame: East Central West Total Total revenue from sales or the year ending December 31, 20Y9, unit sales are expected to follow the patterns established during the year nding December 31, 20Y8. The unit selling price for the 8" x 10" frame is expected to increase to $23 and the unit elling price for the 12" x 16" frame is expected to increase to $39, effective January 1, 20Y9. 10,700 2,100 1,300 14,100 $37 $395,900 77,700 48,100 $521,700 $1,461,100 37 37 equired 1. Compute the increase or decrease of actual unit sales for the year ended December 31, 20Y8, over budget. Use he 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 3" 10" Frame: East Central West 12" 16" Frame : East