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	$495,000		$277,200			$74,250
Dix	582,000		261,900			93,120
Johnson	568,000		272,640			73,840
LaFave	592,000		260,480			76,960
Orcas	460,000		248,400			64,400
Sussman	440,000		158,400			83,600
Willbond	439,000		219,500			83,410

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

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	$fill in the blank 6faae803ffccff6_1	fill in the blank 6faae803ffccff6_2%	fill in the blank 6faae803ffccff6_3%	fill in the blank 6faae803ffccff6_4%
Dix	fill in the blank 6faae803ffccff6_5	fill in the blank 6faae803ffccff6_6%	fill in the blank 6faae803ffccff6_7%	fill in the blank 6faae803ffccff6_8%
Johnson	fill in the blank 6faae803ffccff6_9	fill in the blank 6faae803ffccff6_10%	fill in the blank 6faae803ffccff6_11%	fill in the blank 6faae803ffccff6_12%
LaFave	fill in the blank 6faae803ffccff6_13	fill in the blank 6faae803ffccff6_14%	fill in the blank 6faae803ffccff6_15%	fill in the blank 6faae803ffccff6_16%
Orcas	fill in the blank 6faae803ffccff6_17	fill in the blank 6faae803ffccff6_18%	fill in the blank 6faae803ffccff6_19%	fill in the blank 6faae803ffccff6_20%
Sussman	fill in the blank 6faae803ffccff6_21	fill in the blank 6faae803ffccff6_22%	fill in the blank 6faae803ffccff6_23%	fill in the blank 6faae803ffccff6_24%
Willbond	fill in the blank 6faae803ffccff6_25	fill in the blank 6faae803ffccff6_26%	fill in the blank 6faae803ffccff6_27%	fill in the blank 6faae803ffccff6_28%

2. Which salesperson generated the highest contribution margin ratio for the year?

CaseDixJohnsonLaFaveOrcasSussmanWillbond

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

12345