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	$627,000		$250,800			$106,590
   Dix	556,000		283,560			100,080
   Johnson	517,000		201,630			87,890
   LaFave	458,000		178,620			64,120
   Orcas	497,000		243,530			89,460
   Sussman	585,000		304,200			87,750
   Willbond	519,000		176,460			88,230

   Required:

   Question Content Area

   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				Question Content Area

   2. Which salesperson generated the highest contribution margin ratio for the year?

   CaseDixJohnsonLaFaveOrcasSussmanWillbond

   Question Content Area

   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