2. Based upon the following data taken from the records of Bnuce Inc., prepare a contribution margin analysis report for the year ended December 31 using the template attiched on the next page. For Year Ended December 31 Increase Decrease Sales 312000 $325,000sc13,000 Less: $169,200 S182,000 12.800) Variable cost of goods sold Variable selling and administrative 32,400 39.000L6.500 S201.600 $221.000$(19.400) S110400 S104,000S 6.400 120,000 130,000(10,000) Number of units sold Per unit .10 01 S2.60 $2.50 141 1.40 30 Sales price Variable cost of goods sold Variable selling and administrative -27 (.03)