EX20-18 Contribution Margin Analysis - Sales (Obj. 5) The following data for Romero Products Inc. are available: Difference - Increase or (Decrease) $160,000 Actual $8,360,000 Planned $8,200,000 For the Year Ended December 31 Sales Variable costs: Variable cost of goods sold Variable selling and administrative expenses Total variable costs Contribution margin $3,496,000 760,000 $4,256,000 $4,104,000 $3,280,000 902,000 $4,182,000 $4,018,000 $216,000 (142,000) $74,000 $86,000 38,000 41,000 Number of units sold Per unit: Sales price Variable cost of goods sold Variable selling and administrative expenses $220 92 $200 80 22 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 change in sales: Sales quantity factor a Unit price factor Total effect of change in sales Difference in sales quantity x Planned sales price Sales quantity factor 0 Difference in sales price x Actual units sold Unit price factor