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 $555,000 $299,700 $105,450 Dix 548,000 317,840 98,640 Johnson 379,000 216,030 68,220 LaFave 600,000 276,000 96,000 Orcas 324,000 126,360 71,280 Sussman 531,000 249,570 116,820 Willbond 547,000 229,740 114,870 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 Contribution Variable Cost of Goods Sold as a Salesperson Variable Selling Expenses as a Contribution Margin Margin Percent of Sales Percent of Sales Ratio Case % % % Dix % % 9 Johnson % % 96 LaFave % % 96 Orcas % 9 Sussman % 9 % Willbond % % 2. Which salesperson generated the highest contribution margin ratio for the year