The following data for Romero Products Inc. are available Difference Increase or (Decrease) For the Year Ended December 31 Actual Planned Sales $8,550,000.00 $8,405,000.00 $145,000.00 3 Variable costs: $3,439,000.00 $3,218,500.00 $220,500.00 900000(133,000.00) $87,500.00 $57500.00 Vaiabl cost of goods sold 5 Variable selling and administrative expenses 6 Total variable costs 7Contribution margin 8 Number of units sold 9 Per unit 10 Sales price 11 Variable cost of goods sold 12 Variable selling and administrative expenses 646,000.00 $4,085,000.00 3,997,500.00 $4,465,000.00 $4,407500.00 41,000.00 38,000.00 $225.00 90.50 17.00 $205.00 78.50 19.00