Contribution Margin Analysis

The actual variable cost of goods sold for a product was $30 per unit, per unit, while the planned variable cost of goods sold was $35 per unit. The volume decreased by 3,800 units to 47,200 actual total units. Enter all amounts as positive numbers.

a. Determine variable cost quantity factor.	$fill in the blank 1
b. Determine the unit cost factor for variable cost of goods sold.	$fill in the blank 3