Select Audio Inc. sells electronic equipment. Management decided early in the year to reduce the price of the speakers in order to increase sales volume. As a result, for the year ended December 31, the sales increased by $19,200 from the planned level of $1,071,000. The following information is available from the accounting records for the year ended December 31. Actual Planned Increase or (Decrease) Sales $1,090,200 $1,071,000 $19,200 Number of units sold 21,000 2,700 23,700 Sales price $46 $51 $(5) Variable cost per unit $8 $8 $C a. Prepare an analysis of the sales quantity and unit price factors. Use a minus sign for any negative amounts. Select Audio Inc. Contribution Margin Analysis-Sales For the Year Ended December 31 Effect of changes in sales: $ Sales quantity factor Unit price factor Total effect of changes in sales the actual variable cost per unit was $8, as b. Did the price decrease generate sufficient volume to result in a net increase in contribution margin planned