This article discusses the sample size requirements for the interaction, row, and column effects, respectively, by forming a linear contrast for a 2×2 factorial design for fixed-effects heterogeneous analysis of variance. The proposed method uses the Welch t test and its corresponding degrees of freedom to calculate the final sample size in a 2-step procedure. The simulation results show that the proposed sample size allocation ratio can minimize the sampling cost, while at the same time the designated power is achieved. The article concludes with a discussion to reiterate the importance of sample size planning, especially for testing the iteration effect.