6.

Contribution Margin Analysis

The actual variable cost of goods sold for a product was $140 per unit, while the planned variable cost of goods sold was $136 per unit. The volume increased by 2,400 units to 14,000 actual total units.

a. Determine the variable cost quantity factor.	$	Increase in variable cost of goods sold
b. Determine the unit cost factor for variable cost of goods sold.	$	Decrease in contribution margin