e following data for Romero Products Inc. are available Difference- Increase or (Decrease) For the Year Ended December 31 Sales Variable costs Actual Planned $1,653,900 $1,596,500 $57,400 $26,600 (38,200) $-11,600 $69,000 Variable cost of goods sold Variable selling and administrative expenses $879,100 $852,500 217,000 $1,057,900 $1,069,500 $596,000 $527,000 15,500 178,800 Total variable costs Contribution margin Number of units sold Per unit: 14,900 Sales price Variable cost of goods sold Variable selling and administrative expenses $111 59 12 $103 Prepare a contribution margin analysis of the variable costs for Romero Products Inc. for the year ended December 31 Romero Products Inc. Contribution Margin Analysis-Variable Costs For the Year Ended December 31 Effect of changes in variable costs of goods sold Variable cost quantity factor Unit cost factor Total effect of change in variable cost of goods sold Effect of changes in variable selling and administrative expenses Variable cost quantity factor Unit cost factor Total effect of changes in selling and administrative expenses Decrease in contribution margin from change in variable costs