Pachec 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 June 30, 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 percent to one digit after decimal point.)
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 Variable Selling Expenses Salesperson Asarenka Crowell Dempster MacLean Ortiz Sullivan Williams $437500 570,000 675,000 587,500 525,000 587,500 575,000 Variable Cost of Goods Sold $196,875 228,000 310500 246,750 215,250 246,750 253,000 83,125 91,200 141,750 123,375 126,000 99,875 115,000