Contribution Margin Analysis-Sales The following data for Romero Products Inc. are available: For the Year Ended December 31 Sales Variable costs: Difference- Increase or Actual Planned (Decrease) $1,758,400 $1,585,500 $172,900 Variable cost of goods sold Variable selling and administrative expenses Total variable costs Contribution margin Number of units sold Per unit: 188,400 $1,114,700 $1,026,800 $926,300 $845,600 $80,700 181,200 7,200 $87,900 $643,700 $558,700 $85,000 15,700 15,100 Sales price Variable cost of goods sold Variable selling and administrative expenses Prepare an analysis of the sales quantity and unit price factors. Romero Products Inc. Contribution Margin Analysis-Sales $112 $105 59 56 12 12