1. 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	$620,000		$266,600			$136,400
   Dix	360,000		158,400			79,200
   Johnson	585,000		193,050			99,450
   LaFave	505,000		257,550			90,900
   Orcas	423,000		152,280			63,450
   Sussman	594,000		285,120			112,860
   Willbond	480,000		182,400			72,000

   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		%	%	%

   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