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 $594,000 $213,840 $100,980 Dix 619,000 321,880 92,850 Johnson 386,000 204,580 84,920 LaFave 476,000 195,160 95,200 Orcas 395,000 130,350 67,150 Sussman 523,000 266,730 104,600 Willbond 437,000 161,690 74,290 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. Waltham Industries Inc. Salespersons' Analysis For the Year Ended December 31 Variable Cost of Goods Variable Selling Expenses Contribution Margin Sold as a Percent of Sales as a Percent of Sales Ratio Salesperson Contribution Margin Case $ % % Dix % % % Johnson % % % La Fave % % % Orcas % % % Sussman % % % Willbond % % % 2. Which salesperson generated the highest contribution margin ratio for the year? 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