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:

$\backslash$table$[[$Salesperson$,$Total Sales,Variable Cost of Goods Sold,Variable Selling Expenses$],[$Case$,$$$592,000,$$$331,520,$$$88,800$