The following data for Romero Products Inc. are available:

Prepare an analysis of the sales quantity and unit pricefactors.

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Difference Increase or (Decrease) For the Year Ended December 31, 2014 Actual Planned $8,200,000 $160,000 Less: 3496000 760000 $216,000 (142,000) 74000 86,000 $3,280,000 902,000 Variable selling and administrative expenses. $4,018,000 Number of units sold.... Per unit 38000 41,000 $220 92 20 $200 80 Variable seling and administrative expenses.