Contribution Margin Analysis The actual variable cost of goods sold for a product was $46 per unit, per unit, while the planned variable cost of goods sold was $54 per unit. The volume decreased by 6,800 units to 85,300 actual total units. Enter all amounts as positive numbers. a. Determine variable cost quantity factor. b. Determine the unit price factor for variable cost of goods sold. s Previous Next > was $46 per unit, per unit, while the planned variable cost of goods sold was $54 per unit. The ts. Enter all amounts as positive numbers. t of goods sold. $ Decrease in variable cost of goods sold Increase in variable cost of goods sold vas $46 per unit, per unit, while the planned variable cost of goods sold was $54 per unit 5. Enter all amounts as positive numbers. of goods sold. $ Decrease in contribution margin Increase in contribution margin