Contribution Margin Analysis After reviewing the data on the Contribution Margin Data panel, complete the following contribution margin analysis. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Saxon, Inc. Contribution Margin Analysis For the Year Ended December 31 $574,000.00 1 Planned contribution margin 2 Effect of changes in sales: Sales quantity factor 3 $170,000.00 4 Unit price factor 80,000.00 5 Total effect of changes in sales 900,000.00 6 Effect of changes in variable cost of goods sold: Variable cost quantity factor 7 $66,000.00 8 Unit cost factor 48,000.00 9 Total effect of changes in variable cost of goods sold 18,000.00 10 Effect of changes in selling and administrative expenses: Variable cost quantity factor 11 $22,000.00 12 Unit cost factor 32,000.00 13 Total effect of changes in selling and administrative expenses 54,000.00 14 Actual contribution margin $592,000.00