Contribution Margin AnalysisSales The following data for Romero Products Inc. are available: Difference- For the Year Ended December 31 Actual $2,719,200 Planned $2,455,200 Increase or (Decrease) $264,000 Sales Variable costs: Variable cost of goods sold $135,200 Variable selling and administrative expenses 11,200 $1,442,000 288,400 $1,730,400 $988,800 $1,306,800 277,200 $1,584,000 $871,200 Total variable costs $146,400 Contribution margin $117,600 - umber of units sold 20,600 19,800 Per unit: Sales price $132 $124 Variable cost of goods sold 66 Variable selling and administrative expenses 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