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Contribution Margin Analysis Costello Industries Inc. manufactures only one product. For the year ended December 31, the contribution margin increased by $26,015 from the planned level of small increase and has requested a follow-up $615,285. The president of Costello Industries Inc. has expressed some concern about such a report The following data have been gathered from the accounting records for the year ended December 31: Difference Increase Actual Planned (Decrease) Sales $1,234,200 $1,203,224 $30,976 Less Variable cost of goods sold $471,900 $492,228 20,3 Variable selling and administrative expenses 121,000 25,289 95,71 Total $592,900 $587,939 $4,961 $641,300 $615,285 26,015 Contribution margin Number of units sold 12,100 13,673 Per unit $102 Sales price $88 Variable cost of goods sold 39 36 Variable selling and administrative expenses 10 Required: 1. Prepare a contribution margin analysis report for the year ended December 31