4. Based upon the following data taken from the records of Bruce Inc., prepare a contribution margin analysis report for the year ended December 31. For Year Ended December 31 Actual Planned Difference Increase Decrease $312.000 $325.000 (13.000) Sales Less: $169,200 $182,000 S(12,800) 39,000 $201600 $221,000 $(19.400) S110,400 $104,000 $6,400 Variable cost of goods sold Variable selling and administrative expenses 32,400 (6.600) Total Contribution margin Number of units sold 120,000 130,000 (10,000) Per unit: Sales price Variable cost of goods sold Variable selling and administrative expenses $ 2.60 1.41 0.27 $ 2.50 1.40 0.30 0.10 0.01 (0.03)