Contribution Margin Analysis-Sales The following data for Romero Products Inc. are available: For the Year Ended December 31 Actual $2,267,200 Difference- Increase or (Decrease) $227,200 Planned $2,040,000 Sales Variable costs: Variable cost of goods sold Variable selling and administrative expenses $126,400 8,800 $1,206,400 228,800 $1,435,200 $83200 20,800 $1,080,000 220,000 $1,300,000 $740,000 Total variable costs $135,200 $92,000 Contribution margin Number of units sold 20,000 Per unit: Sales price $109 $102 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 For the Year Ended December 31 Effect of changes in sales: Sales quantity factor Unit price factor Total effect of changes in sales