EE 5-6 0.190 PE 5-6B Contribution margin analysis OSS The actual variable cost of goods sold for a product was $140 per unit, while the planned variable cost of goods sold was $136 per unit. The volume increased by 2.400 units to 14,000 actual total units. Determine (a) the variable cost quantity factor and (b) the unit cost factor for variable cost of goods sold