The following data for Romero Products Inc. are available:

1	For the Year Ended December 31	Actual	Planned	Difference Increase or (Decrease)
2	Sales	$9,120,000.00	$9,020,000.00	$100,000.00
3	Variable costs:
4	Variable cost of goods sold	$3,363,000.00	$3,157,000.00	$206,000.00
5	Variable selling and administrative expenses	703,000.00	861,000.00	(158,000.00)
6	Total variable costs	$4,066,000.00	$4,018,000.00	$48,000.00
7	Contribution margin	$5,054,000.00	$5,002,000.00	$52,000.00
8	Number of units sold	38,000.00	41,000.00
9	Per unit:
10	Sales price	$240.00	$220.00
11	Variable cost of goods sold	88.50	77.00
12	Variable selling and administrative expenses	18.50	21.00

Prepare an analysis of the sales quantity and unit price factors. Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. Be sure to complete the statement heading. A colon (:) will automatically appear if it is required. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

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Labels and Amount Descriptions

Labels
December 31
Effect of changes in sales
Effect of changes in selling and administrative expenses
Effect of changes in variable cost of goods sold
For the Year Ended December 31
Amount Descriptions
Sales quantity factor
Total effect of changes in sales
Unit cost factor
Unit price factor
Variable cost quantity factor