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	$495,000		$232,650			$89,100
Dix	494,000		271,700			69,160
Johnson	584,000		233,600			128,480
LaFave	376,000		184,240			56,400
Orcas	374,000		183,260			52,360
Sussman	603,000		307,530			132,660
Willbond	582,000		302,640			98,940

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	$fill in the blank 434fca060055063_1	fill in the blank 434fca060055063_2%	fill in the blank 434fca060055063_3%	fill in the blank 434fca060055063_4%
Dix	fill in the blank 434fca060055063_5	fill in the blank 434fca060055063_6%	fill in the blank 434fca060055063_7%	fill in the blank 434fca060055063_8%
Johnson	fill in the blank 434fca060055063_9	fill in the blank 434fca060055063_10%	fill in the blank 434fca060055063_11%	fill in the blank 434fca060055063_12%
LaFave	fill in the blank 434fca060055063_13	fill in the blank 434fca060055063_14%	fill in the blank 434fca060055063_15%	fill in the blank 434fca060055063_16%
Orcas	fill in the blank 434fca060055063_17	fill in the blank 434fca060055063_18%	fill in the blank 434fca060055063_19%	fill in the blank 434fca060055063_20%
Sussman	fill in the blank 434fca060055063_21	fill in the blank 434fca060055063_22%	fill in the blank 434fca060055063_23%	fill in the blank 434fca060055063_24%
Willbond	fill in the blank 434fca060055063_25	fill in the blank 434fca060055063_26%	fill in the blank 434fca060055063_27%	fill in the blank 434fca060055063_28%

2. Which salesperson generated the highest contribution margin ratio for the year?

3. Identify the factors other than contribution margin that should be considered in evaluating the performance of salespersons.

1. Rate of growth in sales for the current year compared with past years
2. Years of experience for salespersons
3. Size of sales territory
4. Actual sales compared with budgeted sales
5. All of the above