Reyes Industries 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:

	Northeast		Southwest
	Cassy G.	Todd	Tim	Jeff
Average per unit:
Sales price	$91,000	$83,000	$107,000	$76,000
Variable cost of goods sold	54,600	33,200	53,500	30,400
Commission rate	12%	16%	20%	16%
Units sold	30	24	26	36
Manufacturing margin ratio	40%	60%	50%	60%

Required:

A.

Prepare a contribution margin by salesperson report. Calculate the contribution margin ratio for each salesperson.*

B.

Prepare a contribution margin by territory report. Calculate the contribution margin for each territory as a percent, rounded to one decimal place.*

* Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries.