Margin analysis 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:

Jellnick Equipment Inc.
Contribution Margin Analysis by Salesperson Danica Kyle Richard Tom Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $165,000 $187,000 $176,000 $132,000 Variable cost of goods sold . . . . . . . . . . . . . 57,750 93,500 88,000 66,000 Manufacturing margin . . . . . . . . . . . . . . . . . . $107,250 $ 93,500 $ 88,000 $ 66,000 Variable selling expenses :
Commissions . . . . . . . . . . . . . . . . . . . . . . . . $ 6,600 $ 7,480 $ 7,040 $ 5,280 Promotion expenses . . . . . . . . . . . . . . . . . 47,850 44,880 42,240 31,680 Total variable selling expenses . . . . . $ 54,450 $ 52,360 $ 49,280 $ 36,960 Contribution margin . . . . . . . . . . . . . . . . . . . . $ 52,800 $ 41,140 $ 38,720 $ 29,040 1. Calculate the manufacturing margin as a percent of sales and the contribution margin ratio for each salesperson.
2. Explain the results of the analysis.