6. Select Audio Inc. sells electronic equipment. Management decided early in the year to reduce the price of the speakers in order to increase sales volume. As a result, for the year ended December 31, the sales increased by $31,875 from the planned level of $1,048,125. The following information is available from the accounting records for the year ended December 31. Category Actual Planned Sales Number of units sold Sales price Variable cost per unit $1,100,000 38,000 30.00 12.00 $1,050,500 32,250 32.00 12.00 Increase (Decrease) $49,500 5,750 (2.00) 0 a. Analyze the sales quantity and price factors. If you were a manager would you say that the company's performance has improved? Why or why not? b. Did the price decrease generate sufficient volume to result in a net increase in contribution margin if the actual variable cost per unit was $10, as planned