Salespersons' Report and Analysis

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 are as follows:

Salesperson	Total Sales		Variable Cost of Goods Sold			Variable Selling Expenses
Ainge	$619,000		$266,170			$86,660
Brohm	323,000		158,270			61,370
Carr	389,000		210,060			62,240
Harrell	527,000		295,120			94,860
Losman	452,000		248,600			58,760
Null	593,000		237,200			94,880
Skelton	452,000		221,480			76,840

Required:

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.