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Contribution Margin AnalysisVariable Costs

The following data for Romero Products Inc. are available:

For the Year Ended December 31	Actual		Planned		DifferenceIncrease or (Decrease)
Sales	$1,920,000		$1,833,400		$86,600
Variable costs:
Variable cost of goods sold	$1,020,000		$968,200		$51,800
Variable selling and administrative expenses	200,000		226,600		(26,600)
Total variable costs	$1,220,000		$1,194,800		$25,200
Contribution margin	$700,000		$638,600		$61,400
Number of units sold	20,000		20,600
Per unit:
Sales price	$96		$89
Variable cost of goods sold	51		47
Variable selling and administrative expenses	10		11

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	$fill in the blank 1
Unit cost factor	fill in the blank 2
Total effect of change in variable cost of goods sold		$fill in the blank 3
Effect of changes in variable selling and administrative expenses:
Variable cost quantity factor	$fill in the blank 4
Unit cost factor	fill in the blank 5
Total effect of changes in selling and administrative expenses		fill in the blank 6
Decrease in contribution margin from change in variable cost