QUESTION . - Revenue analysis ( To marks) Madagascar HVAC Inc. distributes residential and industrial air conditioners to specialty shops that sell a variety of home heating and cooling products. Faizan Indra, the controller of Madagascar is reassessing its sales focus. Between 2015 and 2019, there was an increase in demand for industrial air conditioners as a large industrial park in the area offered more building lots for small to medium sized businesses that required air conditioning units. The building project was completed at the end of 2019. The following sales and costing data are available for 2020: Residential air Industrial air conditioners conditioners Actual units sold 8,200 32,800 Budgeted sales 6,000 34,000 Actual selling price $850 $1,200 Budgeted selling price $830 $1, 150 Budget cont. margin /unit $275 $375 Actual cont. margin/unit $270 $385 Madagascar subscribes to Market Data Forecast (MDF) which provides market forecasts for all air conditioner sales within Madagascar's sales region. At the beginning of 2020 the forecasted sales of all air conditioners within Madagascar's sales area was 500,000 units. Page 12 of 15