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	$446,000		$236,380			$75,820
   Dix	384,000		180,480			72,960
   Johnson	399,000		195,510			55,860
   LaFave	410,000		159,900			61,500
   Orcas	505,000		262,600			80,800
   Sussman	589,000		241,490			94,240
   Willbond	321,000		134,820			44,940

   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
   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