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 25,132 9,360 Central 6,161 1,862 West 5,376 1,236 Raphael Frame Company Sales Budget For the Year Ending December 31, 2048 Unit Unit Sales Product and Area Selling Volume Price Total Sales 8" x 10" Frame: East 24,400 $683,200 Central 6,100 170,800 5,600 156,800 West Total 36,100 $1,010,800 12" X 16" Frame: East 9,000 $342,000 72,200 Central 38 1,900 1,200 West 45,600 Total 12,100 $459,800 Total revenue from sales $1,470,600 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 $29 and the unit selling price for the 12" X 16" frame is expected to increase to $40, 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 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. 2018 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, 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: East Total Sales Central West Total 12" X 16" Frame: East Central West Total Total revenue from sales