Contribution Margin Analysis-Sales The following data for Romero Products Inc. are available: Difference- Increase or (Decrease) For the Year Ended December 31 Actual Planned Sales $1,624,000 $1,459,500 $164,500 Variable costs: Variable cost of goods sold Variable selling and administrative expenses $855,500 174,000 $1,029,500 $594,500 $778,400 166,800 $945,200 $514,300 13,900 $77,100 7,200 $84,300 $80,200 Total variable costs Contribution margin Number of units sold 14,500 Per unit: $112 Sales price Variable cost of goods sold Variable selling and administrative expenses 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