Contribution Margin AnalysisSales

The following data for Romero Products Inc. are available:

For the Year Ended December 31	Actual		Planned		DifferenceIncrease or (Decrease)
Sales	$1,794,000		$1,609,300		$184,700
Variable costs:
Variable cost of goods sold	$952,200		$851,200		$101,000
Variable selling and administrative expenses	193,200		186,200		7,000
Total variable costs	$1,145,400		$1,037,400		$108,000
Contribution margin	$648,600		$571,900		$76,700
Number of units sold	13,800		13,300
Per unit:
Sales price	$130		$121
Variable cost of goods sold	69		64
Variable selling and administrative expenses	14		14

Prepare an analysis of the sales quantity and unit price factors.

Romero Products Inc.
Contribution Margin AnalysisSales
For the Year Ended December 31
Effect of changes in sales:
Sales quantity factor	$
Unit price factor
Total effect of changes in sales		$