Salespersons' Report and Analysis Walthman Industries Inc, employs seven salespersons to sell and distribute its product throughout the state. Data taken from reports received fr salespersons during the year ended December 31 are as follows: Salesperson Total Sales Variable Cost of Goods Sold Variable Selling Expenses Case Dix Johnson LaFave $402,000 334,000 616,000 414,000 363,000 614,000 531,000 $205,020 183,700 357,280 227,700 148,830 245,600 270,810 $76,380 53,440 135,520 70,380 54,450 85,960 79,650 Orcas Sussman Willbond Required