If the variable cost of goods sold totaled $90,000 for the year (18,000 units at $5.00 each) and the planned variable cost of goods sold totaled $86,400 (16,000 units at $5.40 each), the effect of the unit cost factor on the change in contribution margin is:
A) $6,400 decrease
B) $6,400 increase
C) $7,200 increase
D) $7,200 decrease

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The Answer of If the variable cost of goods sold totaled $90,000 for the year (18,000 units at $5.00 each) and the planned variable cost of goods sold totaled $86,400 (16,000 units at $5.40 each), the effect of the unit cost factor on the change in contribution margin is:
A) $6,400 decrease
B) $6,400 increase
C) $7,200 increase
D) $7,200 decrease

If the Variable Cost of Goods Sold Totaled $90,000 for the Year