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1. Compute the increase or decrease of actual unit sales for the year ended December 31, 2014, 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 2014 Increase (Decrease) Actual Over Budget Budget Actual Sales Percent 8" x 10" Frame: East West 12" x 16" Frame: East West 2. Assuming that the increase or decrease in actual sales to budget indicated in part (1) is to continue in 2015, compute the unit sales volume to be used for preparing the sales budget for the year ending December 31, 2015. Use the minus sign to indicatea decrease in percent. Round budgeted units to the nearest whole unit. 2014 Actual Units Percentage Increase (Decrease) 2015 Budgeted Units (rounded) 8" x 10" Frame: East West 12" x 16" Frame: East West Hide 3. Prepare a sales budget for the year ending December 31, 2015. Guardian Framing Inc. Sales Budget For the Year Ending December 31, 2015 Unit Sales Volume Unit Selling Price Product and Area Total Sales 8" 10" Frame