CEO of Deviesa Corp. plans to train 4 sales people about Selling Skill abroad. Training is intended to improve the understanding of the product as well as the technique of conveying product superiority over competitors CMO has established educational institutions in the United States as a training ground for 4 sales people. The investment required for training is $ 40,000 per person CMO delivers about the impact of sales person performance after training in a monthly coordination meeting. During the meeting, CMO convinced the meeting participants that there would be a 20% increase in sales per person, 50% sales expenses per person, and gross margin by 44% of sales. The impact will occur for 3 years and begin one year after training The CFO reminds that the cost of capital of 12% per year should be considered in the investment of sales person training. The CFO also gave another proposal of promoting a $ 100,000 budget. CFO believes that sales increase 10% per sales person and lower sales expenses 40% per person for 4 years. Dependence on sales person also decreases when companies do promotion because CFO wishes to change push strategy to pull strategy The CEO decides to analyze the proposed CMO and CFO. You as a controller are asked to do an analysis of options to end push strategy and use pull strategy The controller has last year's sales person productivity can be used as a basis to evaluate the effectiveness of sales person in the current year You are required to show sales person productivity analysis and push or pull strategy analysis in ppt form at the next meeting Sales Activity Driver Sales Person R Sales Person E Sales Person T Sales Person A Total Sales Person R Sales Person E Sales Person T Sales Person A Number of Call 20 25 30 20 95 Number of Proposal 10 15 15 10 50 Sales to Call Ratio US$ 12.000 US$ 10.000 US$ 12.000 US$ 19.000 Number of Order 20 25 30 20 95 Number of Visiting 5 8 10 4 27 Sales to Proposal US$ 18.000 US$ 17.000 US$ 25.000 US$ 42.000 Sales to Order US$ 11.000 US$ 10.000 US$ 12.000 US$ 21.000 Sales Cost of Good Sold Gross Profit Sales Person Salaries Sales Person Expenses US$ Net Marketing Contribution US$ 70.000 US$ 65.000 USS US$ 200.000 US$ 225.000 US$ 300.000 US$ 400.000 US$1.125.000 US$ 100.000 USS 120.000 USS 160.000 US$ 250.000 US$ 630.000 US$ 100.000 US$ 105.000 USS 140.000 US$ 150.000 US$ 495.000 US$ 25.000 US$ 30.000 USS 35.000 US$ 40.000 US$ 130.000 5.000 USS 10.000 USS 15.000 US$ 90.000 US$ Sales to Visiting uss 45.000 USS 32.000 US$ 31,000 US$ 101.000 Sales Person Salaries and expenses to sales 14.00% 16,00% 14,00% 13.00% 20.000 US$ 50.000 Contribution Margin Per Sales Person 36.00% 31,00% 32.00% 24.00% 90.000 US$ 315.000