Raphael Frame Company

Sales Budget

For the Year Ending December $31,20Y8$

For the year ending December $31,20$Y$9,$ unit sales are expected to follow the patterns established during the year ending December $31,20Y8.$ The unit

selling price for the $8^{\text{'}\text{'}}{10}^{?}$ frame is expected to increase to $$20$ and the unit selling price for the ${12}^{\text{'}\text{'}}{16}^{\text{'}\text{'}}$ frame is expected to increase to $$22,$

effective January $1,20Y9.$ Required:

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$)$