Havasu Off$-$Road Inc. manufactures and sells a variety of commercial vehicles in the Northeast and Southwest regions. There are two salespersons assigned to each territory. Higher commission rates go to the most experienced salespersons. The following sales statistics are available for each salesperson:

Line Item Description Northeast

Rene Northeast

Steve Southwest

Colleen Southwest

Paul

Average per unit:

Sales price $$15,500$ $$16,000$ $$14,000$ $$18,000$

Variable cost of goods sold $$9,300$ $$8,000$ $$8,400$ $$9,000$

Commission rate $8\%12\%10\%8\%$

Units sold $36244060$

Manufacturing margin ratio $40\%50\%40\%50\%$