Contribution Margin AnalysisSales

The following data for Romero Products Inc. are available:

For the Year Ended December 31	Actual		Planned		DifferenceIncrease or (Decrease)
Sales	$2,543,100		$2,318,400		$224,700
Variable costs:
Variable cost of goods sold	$1,349,400		$1,226,400		$123,000
Variable selling and administrative expenses	259,500		252,000		7,500
Total variable costs	$1,608,900		$1,478,400		$130,500
Contribution margin	$934,200		$840,000		$94,200
Number of units sold	17,300		16,800
Per unit:
Sales price	$147		$138
Variable cost of goods sold	78		73
Variable selling and administrative expenses	15		15

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		$