Unit Sales
	8" 10" Frame		12" 16" Frame
East	23,296		13,440
Central	6,120		5,096
West	5,432		4,284

Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y8
Product and Area		Unit Sales Volume		Unit Selling Price		Total Sales
8" 10" Frame:
East		22,400		$29		$649,600
Central		6,000		29		174,000
West		5,600		29		162,400
Total		34,000				$986,000
12" 16" Frame:
East		12,800		$44		$563,200
Central		5,200		44		228,800
West		4,200		44		184,800
Total		22,200				$976,800
Total revenue from sales						$1,962,800

For the year ending December 31, 20Y9, unit sales are expected to follow the patterns established during the year ending December 31, 20Y8. The unit selling price for the 8" 10" frame is expected to increase to $30 and the unit selling price for the 12" 16" frame is expected to increase to $46, effective January 1, 20Y9.

Required:

Question Content Area

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 20Y8				Increase (Decrease) Actual Over Budget
		Budget		Actual Sales		Amount	Percent
8" 10" Frame:
	East	fill in the blank 404a4b0c9fb0f86_1		fill in the blank 404a4b0c9fb0f86_2		fill in the blank 404a4b0c9fb0f86_3	fill in the blank 404a4b0c9fb0f86_4 %
	Central	fill in the blank 404a4b0c9fb0f86_5		fill in the blank 404a4b0c9fb0f86_6		fill in the blank 404a4b0c9fb0f86_7	fill in the blank 404a4b0c9fb0f86_8 %
	West	fill in the blank 404a4b0c9fb0f86_9		fill in the blank 404a4b0c9fb0f86_10		fill in the blank 404a4b0c9fb0f86_11	fill in the blank 404a4b0c9fb0f86_12 %
12" 16" Frame:
	East	fill in the blank 404a4b0c9fb0f86_13		fill in the blank 404a4b0c9fb0f86_14		fill in the blank 404a4b0c9fb0f86_15	fill in the blank 404a4b0c9fb0f86_16 %
	Central	fill in the blank 404a4b0c9fb0f86_17		fill in the blank 404a4b0c9fb0f86_18		fill in the blank 404a4b0c9fb0f86_19	fill in the blank 404a4b0c9fb0f86_20 %
	West	fill in the blank 404a4b0c9fb0f86_21		fill in the blank 404a4b0c9fb0f86_22		fill in the blank 404a4b0c9fb0f86_23	fill in the blank 404a4b0c9fb0f86_24 %

2. Assuming that the increase or decrease in actual sales to budget indicated in part (1) is to continue in 20Y9, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 20Y9. Use the minus sign to indicate a decrease in percent. Round budgeted units to the nearest whole unit.

		20Y8 Actual Units		Percentage Increase (Decrease)	20Y9 Budgeted Units (rounded)
8" 10" Frame:
	East	fill in the blank 404a4b0c9fb0f86_25		fill in the blank 404a4b0c9fb0f86_26 %	fill in the blank 404a4b0c9fb0f86_27
	Central	fill in the blank 404a4b0c9fb0f86_28		fill in the blank 404a4b0c9fb0f86_29 %	fill in the blank 404a4b0c9fb0f86_30
	West	fill in the blank 404a4b0c9fb0f86_31		fill in the blank 404a4b0c9fb0f86_32 %	fill in the blank 404a4b0c9fb0f86_33
12" 16" Frame:
	East	fill in the blank 404a4b0c9fb0f86_34		fill in the blank 404a4b0c9fb0f86_35 %	fill in the blank 404a4b0c9fb0f86_36
	Central	fill in the blank 404a4b0c9fb0f86_37		fill in the blank 404a4b0c9fb0f86_38 %	fill in the blank 404a4b0c9fb0f86_39
	West	fill in the blank 404a4b0c9fb0f86_40		fill in the blank 404a4b0c9fb0f86_41 %	fill in the blank 404a4b0c9fb0f86_42

Question Content Area

3. Prepare a sales budget for the year ending December 31, 20Y9.

Raphael Frame Company Sales Budget For the Year Ending December 31, 20Y9

Product and Area	Unit Sales Volume	Unit Selling Price	Total Sales
8" 10" Frame:
East	fill in the blank ea88e4fb207a07c_1	$fill in the blank ea88e4fb207a07c_2	$fill in the blank ea88e4fb207a07c_3
Central	fill in the blank ea88e4fb207a07c_4	fill in the blank ea88e4fb207a07c_5	fill in the blank ea88e4fb207a07c_6
West	fill in the blank ea88e4fb207a07c_7	fill in the blank ea88e4fb207a07c_8	fill in the blank ea88e4fb207a07c_9
Total	fill in the blank ea88e4fb207a07c_10		$fill in the blank ea88e4fb207a07c_11
12" 16" Frame:
East	fill in the blank ea88e4fb207a07c_12	$fill in the blank ea88e4fb207a07c_13	$fill in the blank ea88e4fb207a07c_14
Central	fill in the blank ea88e4fb207a07c_15	fill in the blank ea88e4fb207a07c_16	fill in the blank ea88e4fb207a07c_17
West	fill in the blank ea88e4fb207a07c_18	fill in the blank ea88e4fb207a07c_19	fill in the blank ea88e4fb207a07c_20
Total	fill in the blank ea88e4fb207a07c_21		$fill in the blank ea88e4fb207a07c_22
Total revenue from sales			$fill in the blank ea88e4fb207a07c_23