Buy Best 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 $32,875 from the planned level of $1,100,565. The following information is available from the accounting records for the year ended December 31. Actual Planned Increase or (Decrease) Sales $1,133,440 $1,100,565 $32,875 Number of units sold 36,800 33,050 3,750 Sales price $30.80 $33.30 $(2.50) Variable cost per unit $11.00 $11.00 0.00 Required: A. Prepare an analysis of the sales quantity and unit price factors. Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. Be sure to complete the statement heading. A colon (:) will automatically appear if it is required. For those boxes in which you must enter subtracted or negative numbers use a minus sign. 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 $11.00, as planned?