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Forecast Sales Volume and Sales Budget For 2018, 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 27,872 9,555 Central 6,834 3,430 2,754 West 6,014 Raphael Frame Company Sales Budget For the Year Ending December 31, 2018 Unit Unit Sales Product and Area Selling Volume Price Total Sales 8" x 10" Frame: East 26,800 $15 $402,000 100,500 Central 6,700 15 West 6,200 15 93,000 Total 39,700 $595,500 12" X 16" Frame: UUU Central 3,500 30 105,000 81,000 West 2,700 30 Total 15,300 $459,000 Total revenue from sales $1,054,500 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 $16 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, 2048, 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 2048 Actual Over Budget Budget Actual Sales Amount Percent 8" x 10" Frame: East % Central % West % 12" X 16" Frame: III III III III III III 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. 2018 Actual Percentage Increase (Decrease) 2019 Budgeted Units (rounded) Units 8" x 10" Frame: East % Central % West % 12" X 16" Frame: III III lll lll East % Central % West % 3. Prepare a sales budget for the year ending December 31, 2049. Raphael Frame Company Sales Budget For the Year Ending December 31, 2049 Product and Area Unit Sales Volume Unit Selling Price 8" x 10" Frame: Total Sales East Central West Total 12" X 16" Frame: mb mi Il0 li East Q00 DI. Central West Total Total revenue from sales