Contribution Margin Analysis-Sales The following data for Romero Products Inc. are available: Actual Planned Difference Increase or (Decrease) $222,900 $2,127,500 $1,904,600 $113,900 8,400 For the Year Ended December 31 Sales 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 $1,128,500 $1,014,600 222,000 213,600 $1,350,500 $1,228,200 $777,000 $676,400 $122,300 $100,600 18,500 17,800 $115 $107 61 57 12 12 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