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 $494,000 $242,060 $69,160 Dix 449,000 143,680 67,350 Johnson 445,000 235,850 84,550 LaFave 466,000 172,420 88,540 Orcas 566,000 322,620 79,240 Sussman 390,000 175,500 81,900 Willbond 362,000 188,240 61,540 G