Salespersons' Report and Analysis

Waltham Industries Inc. 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
Case	$448,000	$206,080	$89,600
Dix	373,000	141,740	55,950
Johnson	538,000	269,000	75,320
LaFave	408,000	179,520	89,760
Orcas	413,000	202,370	70,210
Sussman	520,000	176,800	78,000
Willbond	602,000	301,000	132,440

Required:

Question Content Area

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.

Salesperson	Contribution Margin	Variable Cost of Goods Sold as a Percent of Sales	Variable Selling Expenses as a Percent of Sales	Contribution Margin Ratio
Case	$Case	Case%	Case%	Case%
Dix	Dix	Dix%	Dix%	Dix%
Johnson	Johnson	Johnson%	Johnson%	Johnson%
LaFave	LaFave	LaFave%	LaFave%	LaFave%
Orcas	Orcas	Orcas%	Orcas%	Orcas%
Sussman	Sussman	Sussman%	Sussman%	Sussman%
Willbond	Willbond	Willbond%	Willbond%	Willbond%