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 22,048 13,020 Central 5,610 2,940 West 4,896 2,040 Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y8 Unit Product and Area Unit Sales Volume Selling Price Total Sales 8" x 10" Frame: East 21,200 $18 $381,600 99,000 Central 5,500 18 West 5,100 18 91,800 Total 31,800 $572,400 12" X 16" Frame: East 12,400 $19 $235,600 Central 3,000 19 57,000 West 2,000 19 38,000 Total 17,400 $330,600 Total revenue from sales $903,000 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 $19 and the unit selling price for the 12" X 16" frame is expected to increase to $21, effective January 1, 2019. Required: 1. Compute the increase or decrease of actual unit sales for the year ended December 31, 2048, over budget. Use the minus sign to indicate a decrease in amount and percent. Round percents to the nearest whole percent. Unit Sales, Increase (Decrease) Year Ended 2018 Actual Over Budget Budget Actual Sales Amount Percent 8" x 10" Frame: East % Central III % West % 12" X 16" Frame: " : III III 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. 2049 20Y8 Actual Units Percentage Increase (Decrease) Budgeted Units (rounded) 8" x 10" Frame: East % Central % West % III III 12" X 16" Frame: III III 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 Total Sales 8" x 10" Frame: East Central West Total 12" X 16" Frame: East $ Central West Total Total revenue from sales