Forecast Sales Volume and Sales Budget

Guardian Framing Inc. prepared the following sales budget for the current year:

Guardian Framing Inc. Sales Budget For the Year Ending December 31, 2014
Product and Area		Unit Sales Volume		Unit Selling Price		Total Sales
8" 10" Frame:
East		20,300		$26		$527,800
Central		5,700		26		148,200
West		5,300		26		137,800
Total		31,300				$813,800
12" 16" Frame:
East		12,900		$27		$348,300
Central		3,700		27		99,900
West		2,700		27		72,900
Total		19,300				$521,100
Total revenue from sales						$1,334,900

At the end of December 2014, the following unit sales data were reported for the year:

	Unit Sales
	8" 10"		12" 16"
East	21,315		13,674
Central	5,871		3,663
West	5,194		2,781

For the year ending December 31, 2015, unit sales are expected to follow the patterns established during the year ending December 31, 2014. The unit selling price for the 8" 10" frame is expected to increase to $27 and the unit selling price for the 12" 16" frame is expected to increase to $29, effective January 1, 2015.

Compute the increase or decrease of actual unit sales for the year ended December 31, 2014, 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 2014				Increase (Decrease) Actual Over Budget
		Budget		Actual Sales		Difference	Percent
8" 10" Frame:
	East						%
	Central						%
	West						%
12" 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 2015, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 2015. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit.

		2014 Actual Units		Percentage Increase (Decrease)	2015 Budgeted Units (rounded)
8" 10" Frame:
	East			%
	Central			%
	West			%
12" 16" Frame:
	East			%
	Central			%
	West			%