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" Frame 12" X 16" Frame East 21,735 9,010 5,150 1,960 Central West 4,416 1,339 Raphael Frame Company Sales Budget For the Year Ending December 31, 2048 Unit Product and Area Unit Sales Volume Selling Total Sales Price 8" x 10" Frame: East $31 $641,700 20,700 5,000 Central 31 155,000 142,600 West 4,600 31 Total 30,300 $939,300 12" X 16" Frame: East 8,500 $41 Central 2,000 $348,500 82,000 53,300 $483,800 West 1,300 Total 11,800 Total revenue from sales $1,423,100 For the year ending December 31, 20Y9, unit sales are expected to follow the patterns established during the year ending December 31, 20YB. The unit selling price for the 8" x 10" frame is expected to increase to $32 and the unit selling price for the 12" X 16" frame is expected to increase to $43, 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 2048 Budget Actual Sales Increase (Decrease) Actual Over Budget Amount Percent 8" x 10" Frame: East 96 Central West 12" X 16" Frame: East 06 Central West 2. Assuming that the increase or decrease in actual sales to budget indicated in part (1) is to continue in 2009, 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 2019 Actual Increase Budgeted Units (Decrease) Units (rounded) 8" x 10" Frame: East 9 Central 9 West 12" X 16" Frame: III III III III 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 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 E West Total Total revenue from sales