TIF 6-3 Communication Bon Jager Inc. manufactures and sells medical devices used in cardiovascular surgery. The sales team consists of two salespeople, Dean and Martin. A contribution margin report by salesperson was prepared as follows: Bon Jager Inc. Contribution Margin by Salesperson Dean $400,000 184,000 $216,000 Martin $480,000 264,000 $216,000 Manufacturing margin... Variable selling expenses: 72,000 56.000 $128,000 S 88,000 43,200 67.200 $110.400 $105,600 Variable sales commission expenses Manufacturing margin as a percent of sales 54% 45% 22%2 Write a brief memo to Anna Berenson, the Vice President of Marketing, evaluating the performance of the company's salespeople and providing recommendations on how the salespeople could improve profitability