The following data for Romero Products Inc. are available: For the Year Ended December 31 Actual Planned Difference—Increase or (Decrease) Sales $1,958,400   $1,764,000   $194,400   Variable costs:       Variable cost of goods sold $1,040,400   $940,800   $99,600   Variable selling and administrative expenses 204,000   196,000   8,000   Total variable costs $1,244,400   $1,136,800   $107,600   Contribution margin $714,000   $627,200   $86,800   Number of units sold 20,400   19,600     Per unit:       Sales price $96   $90     Variable cost of goods sold 51   48     Variable selling and administrative expenses 10   10     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   $

Contribution Margin, Break-Even Sales, Cost-Volume-Profit Chart, Margin of Safety, and Operating Leverage Belmain Co. expects to maintain the same inventories at the end of 20Y7 as at the beginning of the year. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during the year. A summary report of these estimates is as follows:   EstimatedFixed Cost   Estimated Variable Cost(per unit sold) Production costs:             Direct materials     $13       Direct labor     9       Factory overhead $212,900     6     Selling expenses:             Sales salaries and commissions 44,200     3       Advertising 15,000             Travel 3,300             Miscellaneous selling expense 3,700     3     Administrative expenses:             Office and officers' salaries 43,200             Supplies 5,300     1…

Contribution Margin, Break-Even Sales, Cost-Volume-Profit Chart, Margin of Safety, and Operating Leverage Belmain Co. expects to maintain the same inventories at the end of 20Y7 as at the beginning of the year. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during the year. A summary report of these estimates is as follows:   EstimatedFixedCost   EstimatedVariableCost(perunitsold) Production costs:             Direct materials     $22       Direct labor     14       Factory overhead $514,300     11     Selling expenses:             Sales salaries and commissions 106,900     5       Advertising 36,200             Travel 8,000             Miscellaneous selling expense 8,800     4     Administrative expenses:             Office and officers' salaries 104,500             Supplies 12,900     2…

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