Contribution Margin Analysis-Sales The following data for Romero Products Inc. are available: For the Year Ended December 31 Actual Planned Difference- Increase or (Decrease) $170,000 Sales $1,853,000 $1,683,000 $95,000 5,500 Variable costs: Variable cost of goods sold Variable selling and administrative expenses Total variable costs Contribution margin Number of units sold Per unit: Sales price Variable cost of goods sold Variable selling and administrative expenses $986,000 $891,000 187,000 181,500 $1,173,000 $1,072,500 $680,000 $610,500 17,000 16,500 $100,500 $69,500 $109 $102 58 54 11 11 Prepare an analysis of the sales quantity and unit price factors, Romero Products Inc. Contribution Margin Analysis-Sales For the Year Ended