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:

$\backslash$table$[[$Salesperson$,$Total Sales,$\backslash$table$[[$Variable Cost$],[$of Goods Sold$]],\backslash$table$[[$Variable Selling$],[$Expenses$]]],[$Case$,$$$610,000,$$$268,400,$$$109,800$