Forecast Sales Volume and Sales Budget For 20YB, 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" 8 12" X 16" Frame Frame East 19,570 8,840 Central 5,151 1,764 West 4,608 1,122 Raphael Frame Company Sales Budget For the Year Ending December 31, 2048 Unit Unit Sales Product and Area Volume Selling Price Total Sales B" x 10" Frame: East 19,000 $24 $456,000 Central 24 5,100 4,800 122,400 115.200 West 24 Total 28,900 $693,600 12" X 16" Frame: East 8,500 $34 Central 1,800 34 $289,000 61,200 37,400 West 34 1,100 11,400 Total $387,600 Total revenue from sales $1,081,200 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 $25 and the unit selling price for the 12" X 16" frame is expected to increase to $36, 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 Increase (Decrease) Year Ended 2018 Actual Over Budget Budget Actual Sales 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. 20Y8 Percentage Actual Increase Budgeted Units (Decrease) Units (rounded) 8" x 10" Frame: 2049 East Central West % 12" X 16" Frame: East Central % West % 3. Prepare a sales budget for the year ending December 31, 2019. Raphael Frame Company Sales Budget For the Year Ending December 31, 2019 Unit Sales Volume Unit Selling Price Product and Area Total Sales 8" x 10" Frame: East Central West Total $ 12" X 16" Frame: East $ $ Central West Total $ Total revenue from sales