The following data for Romero Products Inc. are available:

1	For the Year Ended December 31	Actual	Planned	Difference Increase or (Decrease)
2	Sales	$9,200,000.00	$9,030,000.00	$170,000.00
3	Variable costs:
4	Variable cost of goods sold	$3,680,000.00	$3,440,000.00	$240,000.00
5	Variable selling and administrative expenses	680,000.00	817,000.00	(137,000.00)
6	Total variable costs	$4,360,000.00	$4,257,000.00	$103,000.00
7	Contribution margin	$4,840,000.00	$4,773,000.00	$67,000.00
8	Number of units sold	40,000.00	43,000.00
9	Per unit:
10	Sales price	$230.00	$210.00
11	Variable cost of goods sold	92.00	80.00
12	Variable selling and administrative expenses	17.00	19.00

Prepare an analysis of the sales quantity and unit price factors. Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. Be sure to complete the statement heading. A colon (:) will automatically appear if it is required. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

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	$326,000		$143,440			$42,380
Dix	609,000		280,140			115,710
Johnson	499,000		159,680			84,830
LaFave	462,000		157,080			64,680
Orcas	532,000		287,280			85,120
Sussman	377,000		128,180			49,010
Willbond	401,000		156,390			72,180

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.

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