Forecast Sales Volume and Sales Budget Guardian Framing Inc. prepared the following sales budget for 2016: Guardian Framing Inc. Sales Budget For the Year Ending December 31, 2016 Unit Unit Product and Area Sales Selling Total Sales Volume Price 8" x 10 Frame: East Central West Total 24,800 $14$347,200 86,800 9,800 513,800 6,200 14 5,700 14 36,700 12" x 16 Frame: East Central West Total 12,100 %29 %350.900 ,500 29 130,500 3,s00 29 101,500 $582,900 20,100 Total revenue from salcs $1,096,700 At the end of December 2016, the following unit sales data were reported for the year: Unit Sales 12" 10 16 East 26,040 12,926 Central 6,386 4,410 West 5,529 3,570 For the year ending December 31, 2017, unit sales are expected to follow the patterns established during the year ending December 31, 2016. The unit selling price for the 8" x 10" frame is expected to increase to $15 and the unit selling price for the 12" x 16" frame is expected to increase to $31, effective January 1, 2017