If variable cost of goods sold totaled $80,000 for the year (16,000 units at $5.00 each) and the planned variable cost of goods sold totaled $86,250 (15,000 units at $5.75 each), the effect of the quantity factor on the change in variable cost of goods sold is: $5,000 increase. $5750 increase. $5,000 decrease. $5,750 decrease