Prepare a contribution margin analysis report for the year ended December 31, 2012.

Costello Industries Inc. Contribution Margin Analysis For the Year Ended December 31, 2012

Planned contribution margin $ 888,800

Effect of change in sales: ???????????????????????

Sales quantity factor $ 220,000

Unit price factor ?????????????????????????????

Total effect of change in sales $11,000

Effect of changes in variable cost of goods sold: ???????????????

Variable cost quantity factor ????????????????????

Unit cost factor ???????????????????????????

Total effect of changes in variable cost of goods sold????????????

Effect of changes in variable selling and administrative expenses:

Variable cost quantity factor ?????????????????????

Unit cost factor ?????????????????????????????????

Total effect of changes in variable selling and administrative expenses $26,400

Actual contribution margin $908,600