The following data for Romero Products Inc. are available: For the Year Ended December 31 Sales Variable costs: Difference- Increase or Actual Planned (Decrease) $2,697,000 $2,443,500 $253,500 Variable cost of goods sold $1,432,200 $1,303,200 $129,000 Variable selling and administrative expenses 279,000 271,500 7,500 Total variable costs Contribution margin Number of units sold Per unit: Sales price Variable cost of goods sold Variable selling and administrative expenses $1,711,200 $1,574,700 $136,500 $985,800 18,600 $868,800 $117,000 18,100 $145 $135 77 72 15 15 Prepare an analysis of the sales quantity and unit price factors. Romero Products Inc. Contribution Margin Analysis-Sales For the Year Ended December 31 Effect of changes in sales: Sales quantity factor Unit price factor Total effect of changes in sales