The following data for Romero Products Inc. are available: For the Year Ended December 31 Actual $2,131,800 Planned $1,928,500 Difference- Increase or (Decrease) $203,300 Sales Variable costs: Variable cost of goods sold $113,600 6,600 Variable selling and administrative expenses $1,128,600 229,900 $1,358,500 $773,300 $1,015,000 223,300 $1,238,300 $690,200 Total variable costs $120,200 Contribution margin $83,100 Number of units sold 20,900 20,300 Per unit: Sales price $102 Variable cost of goods sold Variable selling and administrative expenses 50 11 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