The following data for Gardot Products Inc. are available:

Prepare an analysis of the sales quantity and unit price factors.

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Difference- Increase or Decrease) $107,000 For the Year Ended December 31, 2012 Actual Planned $6,875,000 $6,768,000 Less: Variable cost of goods sold Variable selling and administrative expenses $3,630,000 715,000 54,345,000 2,530,000 27,500 $3,513,600 806,400 $4,320,000 2,448,000 28,800 116,400 (91,400) 25,000 82,000 Total variable costs. Number of units sold Per unit: $250.00 132.00 26.00 $235.00 122.00 28.00 Variable selling and administrative expenses