72212018 Contribution Margin Analysis-Sales The following data for Romero Products Inc. are available: (Decrease) For the Year Ended December 31 Salesw Variable costs: Variable cost of goods sold Variable seling and administrative expenses Total variable costs Contribution margin Number of units sold Per unit Sales price Variable cost of goods sold ActualPlanned $2,304,000 $2,083,200 220,800 $1,228,800 $1,097,400 30,400241,800 $1,459,200 $1,339,200 $844,800 $744,000 19,20018,600 $131,400 11,400 $120,000 $100,800 $120$112 59 13 64 seling and e expenses 12 Prepare an analysis of the sales quantity and unit price factors. Romero Products Inc Margin A For the Year Ended December 31 Effect of changes in sales Sales quenthy factor Unit price factor Total efect of changes in sales -131,400 X 11,400 X 120,000 X Calcuiab te change ?.ales as the dmerence between the sales quantity factor anc uat prioo taator Th.agresants te al oct that chage in sales has on the dontribution margin