Wolfson Equipment Inc. manufactures and sells kitchen cooking products throughout the state. The company employs four salespersons. The following contribution margin by salesperson analysis was prepared:

1. Calculate the manufacturing margin as a percent of sales and the contribution margin ratio for each salesperson.
2. Explain the results of the analysis.

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Wolfson Equipment Inc Contribution Margin Analysis by Salesperson Stanford $130,000 $150,000 $140,000 $100,000 50,000 $ 84,500 75,000 70,000 50,000 Bumap Hendricks Mikan Sales Variable cost of goods sold Manufacturhg margin Variable selling expenses 45,500 75,000 70,000 . . . Commissions Promotion expenses $ 5,200 6,000 5,600 4,000 28,000 Total variable selling expenses$ 45,500 S 48,000 $44,800 32,000 18,000 40,300 42,000 39,200 Contribution margin 39,000 S 27,000 25,200