If variable selling and administrative expenses totaled $124,000 for the year (80,000 units at $1.

 If variable selling and administrative expenses totaled $124,000 for the year (80,000 units at $1.55 each) and the planned variable selling and administrative expenses totaled $136,500 (78,000 units at $1.75 each), the effect of the quantity factor on the change in contribution margin is:a.$3,500 decreaseb.$3,000 increasec.$3,500 increased.$3,000 decrease