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" Frame 12" X 16" Frame East 8,755 3,686 Central 6,510 3,090 West 12,348 5,616 Raphael Frame Company Sales Budget For the Year Ending December 31, 2048 Product and Area Unit Sales Volume Unit Selling Price Total Sales 8" x 10" Frame: East 8,500 $16 Central 6,200 16 $136,000 99,200 201,600 West 12,600 16 Total 27,300 $436,800 12" X 16" Frame: East $30 $114,000 3,800 3,000 Central 30 90,000 West 5,400 30 162,000 Total 12,200 $366,000 Total revenue from sales $802,800 For the year ending December 31, 2019, unit sales are expected to follow the patterns established during the year ending December 31, 2018. The unit selling price for the 8* X 10" frame is expected to increase to $17 and the unit selling price for the 12" X 16" frame is expected to increase to $32, effective January 1, 2019 Required: 1. Compute the increase or decrease of actual unit sales for the year ended December 31, 2078, over budget. Enter any decreases beginning with a minus (-) sign. Unit Sales Increase (Decrease) Year Ended 2018 Actual Over Budget Budget Actual Sales Amount Percent B X 10Frame: East Central EEE West 12" X 16" Frame: East 94 E BEE Central West 2. Assuming that the increase or decrease in actual sales to budget indicated in part (1) is to continue in 2079, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 2019 Enter any decreases beginning with a minus (-) sign. Round budgeted units to the nearest whole unit. 2018 Percentage 2049 Actual Budgeted (Decrease) Units (rounded) 8" X 10' Frame: Increase Units East Central West 12" x 16" Frame: East Central Ill 101 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 Unit Sales Volume Unit Selling Price Total Sales Product and Area 8" x 10" Frame: East Central West Total 12" X 16" Frame: W10 ml 110 0 QOQ pod East Central West Total Total revenue from sales