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. b. Determine the unit cost factor for variable cost of goods sold. Feedback Check My Work a. Recall that Variable Cost Quantity Factor = (Planned Units of Sales - Actual Units Sold) x Planned Unit Cost b. Recall that Unit Cost Factor = (Planned Cost per Unit - Actual Cost per Unit) x Actual Units Sold Learning Objective 5