Contribution Margin AnalysisSales

The following data for Romero Products Inc. are available:

For the Year Ended December 31	Actual		Planned		DifferenceIncrease or (Decrease)
Sales	$2,244,400		$2,001,000		$243,400
Variable costs:
Variable cost of goods sold	$1,194,600		$1,061,400		$133,200
Variable selling and administrative expenses	235,300		226,200		9,100
Total variable costs	$1,429,900		$1,287,600		$142,300
Contribution margin	$814,500		$713,400		$101,100
Number of units sold	18,100		17,400
Per unit:
Sales price	$124		$115
Variable cost of goods sold	66		61
Variable selling and administrative expenses	13		13

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		$