Unit Sales 8" x 10" Frame 12" X 16" Frame East 32,032 12,705 Central 8,160 2,450 West 7,178 1,648 Raphael Frame Company Sales Budget For the Year Ending December 31, 2048 Unit Unit Sales Product and Area Selling Volume Price Total Sales 8" x 10" Frame: East 30,800 $26 Central 8,000 7,400 $800,800 208,000 192,400 West Total 46,200 $1,201,200 12" X 16" Frame: East 12,100 $326,700 67,500 Central 2,500 West 43,200 1,600 16,200 Total $437,400 Total revenue from sales $1,638,600 For the year ending December 31, 2049, unit sales are expected to follow the patterns established during the year ending December 31, 20Y8. The unit selling price for the 8" x 10" frame is expected to increase to $27 and the unit selling price for the 12" X 16" frame is expected to increase to $29, effective January 1, 2049. 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, Year Ended 2018 Increase (Decrease) Actual Over Budget Budget Actual Sales Amount Percent 8" x 10" Frame: East Central West 12" X 16" Frame: East Central 12" X 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 2049, 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 Units Percentage Increase (Decrease) 2019 Budgeted Units (rounded) 8" x 10" Frame: East Central West 12" X 16" Frame: East Central West 3. Prepare a sales budget for the year ending December 31, 2019. East Central West 3. Prepare a sales budget for the year ending December 31, 2019. Raphael Frame Company Sales Budget For the Year Ending December 31, 2049 Unit Sales Volume Unit Selling Price Total Sales Product and Area 8" x 10" Frame: East Central West Total 12" X 16" Frame: East Central West Total Total revenue from sales