JellnicK equipment Inc. manufactures and sells kitchen cooking products throughout the state. The company employs four salespersons. The following contribution margin by salesperson analysis was prepared.

1. Calculate the manufacturing margin as a percent of sales and the contribution margin ratio for each salesperson.
2. Explain the results of theanalysis.

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Jelinick Equipment Inc Contribution Margin Analysis by Salesperson Danica Kyle Richard Tom Sales ... $165,000 $187000 $176,000 $132000 57 750 $107,250 93500 93,500 88,000 88,000 66000 66000 Manufacturing margin Variable selling expenses: S 6600$ 7,480$ 7,0405 5,280 31,680 S 36,960 S 29,040 Commissions Promotion expenses.. Total variable selling expenses Contribution margin 47,850 S 54,450 52,800 44880 52,360 S 41,140 42,240 S 49280 S38720