Victorn Instruments Company 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, 2014, are as follows:

Instructions
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 whole percents to a single digit.
2. Which salesperson generated the highest contribution margin ratio for the year and why?
3. Briefly list factors other than contribution margin that should be considered in evaluating the performance ofsalespersons.

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Total Sales 5 Variable Cost of Goods Sold Variable Selling Expenses Salesperson Case Dix Johnson LaFave Orcas Sussman Willbon 476,000 480,000 391,000 434000 450,000 590000 425,000 $238,000 179,860 177940 198000 182900 187000 90,440 100,800 70,380 78,120 81,000 94,400 0,750