Contribution Margin Analysis-Variable costs The following data for Romero Products Inc. are For the Year Ended December 31 Sales Planned $1,702,800 Difference- Increase or (Decrease) $63,600 $1,766,400 Variable costs: Variable cost of goods sold Variable selling and administrati Total variable costs Contribution margin Number of units sold Per unit: Sales price Variable cost of goods sold Variable selling and administrative expenses $940,800 192,000 1,132,800 $633,600 19,200 $910,800 237,600 $1,148,400 $554,400 19,800 $30,000 (45,600) $-15,600 $79,200 Prepare a contribution margin analysis of the variable costs for Romero Products Inc. for the year ended December 31. Romero Products Inc. Contribution Margin Analysis-Variable Costs For the Year Ended December 31 Effect of changes in variable costs of goods sold: Variable cost quantity factor $ 27,600 Unit cost factor 57,600 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 Decrease in contribution margin from change in variable costs