Contribution Margin Analysis-Sales The following data for Romero Products Inc. are available: Difference -Increase or Actual Planned For the Year Ended December 31 (Decrease) $2,142,000 $1,930,500 $211,500 $116,000 6,500 Sales Variable costs: Variable cost of goods sold Variable selling and administrative expenses Total variable costs Contribution margin Number of units sold $1,139,000 $1,023,000 221,000 214,500 $1,360,000 $1,237,500 $782,000 $693,000 $122,500 $89,000 17,000 16,500 $126 $117 Per unit: Sales price Variable cost of goods sold Variable selling and administrative expenses 67 62 13 13 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