ontribution Margin AnalysisSales

The following data for Romero Products Inc. are available:

For the Year Ended December 31	Actual		Planned		DifferenceIncrease or (Decrease)
Sales	$2,787,400		$2,516,800		$270,600
Variable costs:
Variable cost of goods sold	$1,484,200		$1,337,600		$146,600
Variable selling and administrative expenses	289,600		281,600		8,000
Total variable costs	$1,773,800		$1,619,200		$154,600
Contribution margin	$1,013,600		$897,600		$116,000
Number of units sold	18,100		17,600
Per unit:
Sales price	$154		$143
Variable cost of goods sold	82		76
Variable selling and administrative expenses	16		16

Prepare an analysis of the sales quantity and unit price factors.

Romero Products Inc.
Contribution Margin AnalysisSales
For the Year Ended December 31
Effect of changes in sales:
Sales quantity factor	$
Unit price factor
Total effect of changes in sales		$