Contribution Margin Analysis-Sales The following data for Romero Products Inc. are available Difference Increase or (Decrease) For the Year Ended December 31 Sales Variable costs: Actual Planned $2,771,400 $2,506,000 $265,400 $144,800 -7,400 $137,400 $128,000 Variable cost of goods sold Variable selling and administrative expenses $1,469,400 $1,324,600 286,400 $1,748,400 $1,611,000 $1,023,000 $895,000 17,900 279,000 Total variable costs Contribution margin Number of units sold Per unit: 18,600 Sales price Variable cost of goods sold Variable selling and administrative expenses $149 79 15 $140 16 Prepare an analysis of the sales quantity and unit price factors. Romero Products Inc Contribution Margin Analysis-Sales For the Year Ended December 31 Effect of changes in sales Sales quantity factor Unit price factor Total effect of changes in sales