For 20Y8, Raphael Frame Company prepared the sales budget thatfollows.
At the end of December 20Y8, the following unit sales data werereported for the year:
Unit Sales8″ × 10″ Frame12″ × 16″ FrameEast22,47012,508Central5,7682,646West4,8961,836Raphael Frame Company
Sales Budget
For the Year Ending December 31, 20Y8Product and AreaUnit Sales
VolumeUnit Selling
PriceTotal Sales8″ × 10″ Frame:East21,400$17$363,800Central5,6001795,200West5,1001786,700Total32,100$545,70012″ × 16″ Frame:East11,800$18$212,400Central2,7001848,600West1,8001832,400Total16,300$293,400Total revenue from sales$839,100
For the year ending December 31, 20Y9, unit sales are expectedto follow the patterns established during the year ending December31, 20Y8. The unit selling price for the 8″ × 10″ frame is expectedto increase to $18 and the unit selling price for the 12″ × 16″frame is
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