In contribution margin analysis,the effect of a difference in unit sales price or unit cost on the number of units sold is termed the quantity factor.

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In contribution margin analysis, the effect of a difference in unit sales price or unit cost on the number of units sold is termed the sales mix variance, not the quantity factor. The quantity factor typically refers to the impact of a change in the quantity sold on total contribution margin, separate from changes in sales price or unit cost.

In Contribution Margin Analysis,the Effect of a Difference in Unit