1. 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	30,660		15,052
   Central	8,137		3,528
   West	7,008		2,472

   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		29,200		$32		$934,400
   Central		7,900		32		252,800
   West		7,300		32		233,600
   Total		44,400				$1,420,800
   12" 16" Frame:
   East		14,200		$33		$468,600
   Central		3,600		33		118,800
   West		2,400		33		79,200
   Total		20,200				$666,600
   Total revenue from sales						$2,087,400

   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 $33 and the unit selling price for the 12" 16" frame is expected to increase to $35, 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.

   		Unit Sales, Year Ended 20Y8				Increase (Decrease) Actual Over Budget
   		Budget		Actual Sales		Amount	Percent
   8" 10" Frame:
   	East						%
   	Central						%
   	West						%
   12" 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 20Y9, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 20Y9. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit.

   		20Y8 Actual Units		Percentage Increase (Decrease)	20Y9 Budgeted Units (rounded)
   8" 10" Frame:
   	East			%
   	Central			%
   	West			%
   12" 16" Frame:
   	East			%
   	Central			%
   	West			%

   3. Prepare a sales budget for the year ending December 31, 20Y9.

   Raphael Frame Company
   Sales Budget
   For the Year Ending December 31, 20Y9
   Product and Area	Unit Sales Volume	Unit Selling Price	Total Sales
   8" 10" Frame:
   East		$	$
   Central
   West
   Total			$
   12" 16" Frame:
   East		$	$
   Central
   West
   Total			$
   Total revenue from sales			$

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