Waltham 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	$574,000	$212,380	$80,360
Dix	617,000	228,290	129,570
Johnson	568,000	249,920	107,920
LaFave	519,000	264,690	114,180
Orcas	442,000	243,100	70,720
Sussman	573,000	263,580	103,140
Willbond	456,000	237,120	82,080

Required:

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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	$Case	Case%	Case%	Case%
Dix	Dix	Dix%	Dix%	Dix%
Johnson	Johnson	Johnson%	Johnson%	Johnson%
LaFave	LaFave	LaFave%	LaFave%	LaFave%
Orcas	Orcas	Orcas%	Orcas%	Orcas%
Sussman	Sussman	Sussman%	Sussman%	Sussman%
Willbond	Willbond	Willbond%	Willbond%	Willbond%