eBook Problem-Solving Strategy Contribution Margin Analysis Dozier Industries Inc. manufactures only one product. For the year ended December 31, 2014, the contribution margin increased by $38,500 from the planned level of $1,386,000. The president of Dozier Industries Inc. has expressed some concern about such a small increase and has requested a follow-up report. The following data have been gathered from the accounting records for the year ended December 31, 2014 Difference- Increase (Decrease) Actual Planned 2,772,000 $2,750,000 $ 22,000 Less: Variable cost of goods sold Variable selling and administrative expenses . Total $ 1,122,000 242,000 $1,364,000 $1,386,000 22,000 $(63,250) 46,750 $(16,500 $38,500 288,750 $1,347,500 19,250 $144 15 Contribution margin Number of units sold Per unit: $125 51 Variable cost of goods sold Variable selling and administrative expenses . Required