Tavaris Instruments Company employs seven salespersons to sell and distribute its product throughout the state. Data taken from reports received from the salespersons during the year ended December 31, 2012, are as follows:

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 percents to a single digit.
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.

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Variable Selling Expenses Total Sales Variable Cost of Goods Sold Salesperson Ainge $560,000 $308,000 $112,000 Brohm 310,750 124,300 565,000 Carr 460,000 234,600 82,800 Harrell 510,000 188,700 102,000 Losman 530,000 259,700 100,700 Null 695,000 500,000 236,300 118,150 Skelton 245,000 100,000