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	$615,000		$313,650			$86,100
Dix	503,000		246,470			75,450
Johnson	585,000		274,950			111,150
LaFave	475,000		247,000			95,000
Orcas	409,000		171,780			61,350
Sussman	507,000		207,870			65,910
Willbond	397,000		146,890			87,340

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.