Contribution Margin Analysis-Sales The following data for Gardot Products Inc. are available: Difference- Increase or Actual Planned (Decrease) For the Year Ended December 31 Sales Less $2,175,000 $2,129,100 $45,900 $27,500 9,600 $17,900 $28,000 Variable cost of goods sold $1,160,000 $1,132,500 241,600 $1,392,000 $1,374,100 $783,000 $755,000 15,100 Variable selling and administrative expenses 232,000 Total variable costs Contribution margin Number of units sold Per unit: 14,500 Sales price Variable cost of goods sold Variable selling and administrative expenses $150 80 16 $141 75 16 Prepare an analysis of the sales quantity and unit price factors. Gardot Products Inc. Contribution Margin Analysis-Sales For the Year Ended December 31 Effect of change in sales Sales quantity factor Unit price factor Total effect of change in sales