if sales totaled $200,000 for the current year (10,000 units at $20 each) and planned sales totaled $212.500 (12,500 units at $17 each), the effect of the unit price factor on the change in sales is a: $12.500 increase $7.500 increase $30,000 increase $30.000 decrease Below is budgeted production and sales information for Flushing Company for the month of December Product XXX Product ZZZ Estimated beginning inventory 32.000 units 20,000 units Desired ending inventory 34,000 units 17,000 units Region I, anticipated sales 320.000 units 260,000 units Region II, anticipated sales 180,000 units 140,000 units The unit selling price for product XXX is $5 and for product Zzz is $15. Budgeted sales for the month are