If variable cost of goods sold totaled $97,032 for the year (16,172 units at $6 each) and the planned variable cost of goods sold totaled $95,130 (13,590 units at $7 each), the effect of the quantity factor on the change in variable cost of goods sold is: Select the correct answer. $16,172 decrease $18,074 increase $15,492 decrease $18,074 decrease