The following data for Romero Products Inc. are available:

For the Year Ended December 31	Actual		Planned		DifferenceIncrease or (Decrease)
Sales	$1,780,800		$1,630,000		$150,800
Variable costs:
Variable cost of goods sold	$940,800		$863,900		$76,900
Variable selling and administrative expenses	184,800		179,300		5,500
Total variable costs	$1,125,600		$1,043,200		$82,400
Contribution margin	$655,200		$586,800		$68,400
Number of units sold	16,800		16,300
Per unit:
Sales price	$106		$100
Variable cost of goods sold	56		53
Variable selling and administrative expenses	11		11

Prepare an analysis of the sales quantity and unit price factors.

Romero Products Inc.
Contribution Margin AnalysisSales
For the Year Ended December 31
Effect of changes in sales:
Sales quantity factor	$
Unit price factor
Total effect of changes in sales		$