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	$372,000		$197,160			$70,680
Dix	566,000		277,340			113,200
Johnson	594,000		308,880			118,800
LaFave	344,000		172,000			51,600
Orcas	346,000		110,720			58,820
Sussman	559,000		318,630			72,670
Willbond	395,000		134,300			75,050

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