For the Current Year Raphael Frame Company prepared the sales budget that follows.

Requirements:

Compute the increase or decrease of actual unit sales for the year ended December 31st,2019

over budget.

Unit Sales Increase/Decrease

Year Ended December 31,2019 Actual over Budget

Budgeted Actual Sales Amount Percent

8"*10" Frame

East

Central

West

12"*16" Frame

East

Central

West

Total

2) Assuming that increase or decrease in actual sales to budget indicated in part (1)

is to continue in 2020. Compute the unit sales volume to be used for preparing the

sales budget for the year ended December 31st,2020.

2019 Actual Units Percentage Increase/Decrease 2020 Budgeted Units

3) Prepare a sales budget for the year ended December 31,2020.