Salespersons’ report and analysis obj. 4 Pachec Inc. employs seven salespersons to sell and distribute its product throughout the state. Data taken from reports received from the salespersons during the year ended June 30 are as follows:

Salesperson Total Sales Variable Cost of Goods Sold Variable Selling Expenses Asarenka $437,500 $196,875 $ 83,125 Crowell 570,000 228,000 91,200 Dempster 675,000 310,500 141,750 MacLean 587,500 246,750 123,375 Ortiz 525,000 215,250 126,000 Sullivan 587,500 246,750 99,875 Williams 575,000 253,000 115,000 Instructions 1. Prepare a table indicating contribution margin, variable cost of goods sold as a percent of sales, variable selling expenses as a percent of sales, and contribution margin ratio by salesperson. (round whole percent to one digit after decimal point.)
2. Which salesperson generated the highest contribution margin ratio for the year and why?
3. Briefly list factors other than contribution margin that should be considered in evaluating the performance of salespersons.