In contribution margin analysis, the unit price or unit cost factor is computed as:

A the difference between the actual unit price or unit cost and the planned unit price or cost, multiplied by the actual quantity sold

B the difference between the actual quantity sold and the planned quantity sold, multiplied by the planned unit sales price or unit cost

C the difference between the actual quantity sold and the planned quantity sold, multiplied by the actual unit sales price or unit cost

D the difference between the actual unit price or unit cost and the planned unit price or cost, multiplied by the planned quantity sold