v$2$etngapenowcom

Thitacnomer $20$

$[$i$]$

If variable cost of goods aold totaled $$80,150$ for the year $(16,030$ units at $$5$ each$)$ and the planned variable cost of goods sold lataled $5113,465(14\mathrm{.}109$ units at $84$ each$),$ the effect of the unit cost factor on the change in contribution margin is:

S$45,000$ dicroase

$$8,250$ dectram

Sh$280$ increase

$4.548,000$ increase