Contribution Margin Analysis-Sales The following data for Romero Products Inc. are available: Difference-Increase For the Year Ended December 31 or (Decrease) Actual Planned $1,315,200 $1,188,000 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 $127,200 $698,700 $633,600 137,000 132,000 $835,700 $765,600 $479,500 $422,400 13,200 $65,100 5,000 $70,100 $57,100 13,700 $96 51 10 $90 48 10 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