The actual variable cost of goods sold for a product was $65 per unit, per unit, while the planned variable cost of goods sold was $54 per unit. The volume decreased by 7,300 units to 91,300 actual total units. Enter all amounts as positive numbers.

a. Determine variable cost quantity factor.	$fill in the blank 1	Decrease in variable cost of goods soldIncrease in variable cost of goods sold
b. Determine the unit cost factor for variable cost of goods sold.	$fill in the blank 3	Decrease in contribution marginIncrease in contribution margin