The following data for Romero Products Inc. are available:

1	For the Year Ended December 31	Actual	Planned	Difference Increase or (Decrease)
2	Sales	$9,200,000.00	$9,030,000.00	$170,000.00
3	Variable costs:
4	Variable cost of goods sold	$3,680,000.00	$3,440,000.00	$240,000.00
5	Variable selling and administrative expenses	680,000.00	817,000.00	(137,000.00)
6	Total variable costs	$4,360,000.00	$4,257,000.00	$103,000.00
7	Contribution margin	$4,840,000.00	$4,773,000.00	$67,000.00
8	Number of units sold	40,000.00	43,000.00
9	Per unit:
10	Sales price	$230.00	$210.00
11	Variable cost of goods sold	92.00	80.00
12	Variable selling and administrative expenses	17.00	19.00

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.

The following data for Romero Products Inc. are available:

1	For the Year Ended December 31	Actual	Planned	Difference Increase or (Decrease)
2	Sales	$9,200,000.00	$9,030,000.00	$170,000.00
3	Variable costs:
4	Variable cost of goods sold	$3,680,000.00	$3,440,000.00	$240,000.00
5	Variable selling and administrative expenses	680,000.00	817,000.00	(137,000.00)
6	Total variable costs	$4,360,000.00	$4,257,000.00	$103,000.00
7	Contribution margin	$4,840,000.00	$4,773,000.00	$67,000.00
8	Number of units sold	40,000.00	43,000.00
9	Per unit:
10	Sales price	$230.00	$210.00
11	Variable cost of goods sold	92.00	80.00
12	Variable selling and administrative expenses	17.00	19.00

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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Contribution Margin Analysis

Shaded cells have feedback.

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.

Score: 16/30 Romero Products Inc. Contribution Margin Analysis-Sales (Label) 1Effect of changes in sales: 2Sales quantity factor 3Unit price factor 4 Total effect of changes in sales