Based upon the following data taken from the records of Bruce Inc., prepare a contribution margin analysis report for the year ended December 31. 
Definitions:
Ethical Issues
Moral challenges that arise in professional or personal contexts, requiring consideration of right and wrong conduct.
Real Consequences
The actual outcomes or effects that result from actions or decisions.
Duty Ethics
An ethical framework that emphasizes duties or moral obligations as the basis for action, typically associated with the philosophy of Immanuel Kant.
Personalistic Ethics
An ethical perspective that emphasizes the centrality of individual human beings and their values and moral decision-making.
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