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	$439,000		$140,480			$83,410
Dix	604,000		283,880			84,560
Johnson	618,000		271,920			117,420
LaFave	337,000		171,870			67,400
Orcas	385,000		161,700			57,750
Sussman	501,000		205,410			85,170
Willbond	397,000		134,980			67,490

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		%	%	%

Contribution Margin by Segment

The following data are for Cabin Craft Apparel:

	East	West
Sales volume (units):
Product XX	5,700	5,900
Product YY	4,500	8,000
Sales price:
Product XX	$19	$20
Product YY	$25	$27
Variable cost per unit:
Product XX	$11	$11
Product YY	$15	$15

a. Determine the contribution margin for Product YY. $

b. Determine the contribution margin for the West Region. $