The following data for Romero Products Inc. are available:

For the Year Ended December 31	Actual		Planned		DifferenceIncrease or (Decrease)
Sales	$2,533,000		$2,450,000		$83,000
Variable costs:
Variable cost of goods sold	$1,343,000		$1,295,000		$48,000
Variable selling and administrative expenses	255,000		297,500		(42,500)
Total variable costs	$1,598,000		$1,592,500		$5,500
Contribution margin	$935,000		$857,500		$77,500
Number of units sold	17,000		17,500
Per unit:
Sales price	$149		$140
Variable cost of goods sold	79		74
Variable selling and administrative expenses	15		17

Prepare a contribution margin analysis of the variable costs for Romero Products Inc. for the year ended December 31.

Romero Products Inc.
Contribution Margin AnalysisVariable Costs
For the Year Ended December 31
Effect of changes in variable costs of goods sold:
Variable cost quantity factor	$
Unit cost factor
Total effect of change in variable cost of goods sold		$
Effect of changes in variable selling and administrative expenses:
Variable cost quantity factor	$
Unit cost factor
Total effect of changes in selling and administrative expenses