eBook Salespersons' Report and Analysis Walthman Industries Inc. employs seven salespersons to sell and distribute its product throughout the state. Data taken from reports receive from the salespersons during the year ended December 31 are as follows: Salesperson Total Sales Variable Cost of Goods Sold Variable Selling Expenses Case $361,000 $205,770 $54,150 Dix 616,000 197,120 98,560 Johnson 354,000 187,620 53,100 LaFave 578,000 208,080 92,480 Orcas 373,000 216,340 67,140 Sussman 395,000 177,750 86,900 Willbond 340,000 132,600 51,000 Required: 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 percents to the nearest whole number. Enter all amounts as positive numbers. Waltham Industries Inc.