< For the Year Ended December 31 Sales Difference- Increase or Actual Planned (Decrease) $295,900 $2,741,200 $2,445,300 Variable costs: Variable cost of goods sold $1,459,600 $1,299,600 $160,000 Variable selling and administrative expenses Total variable costs 284,800 $1,744,400 $1,573,200 273,600 11,200 $171,200 Contribution margin Number of nits sold Per unit: $996,800 $872,100 $124,700 17,800 17,100 Sales price Variable cost of goods sold Variable selling and administrative expenses 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 $154 $143 82 76 16 16