Salespersons' Report and Analysis

Walthman 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	$409,000		$216,770			$61,350
Dix	420,000		180,600			75,600
Johnson	493,000		157,760			69,020
LaFave	601,000		222,370			84,140
Orcas	529,000		185,150			105,800
Sussman	537,000		214,800			112,770
Willbond	536,000		187,600			91,120

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.
Salespersons' Analysis
For the Year Ended December 31
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	$___	___%	___%	___%
Dix	___	___%	___%	___%
Johnson	___	___%	___%	___%
LaFave	___	___%	___%	___%
Orcas	___	___%	___%	___%
Sussman	___	___%	___%	___%
Willbond	___	___%	___%	___%