Kuhn 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, 2012, are as follows:

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 of salespersons.

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Variable Selling Expenses Variable Cost of Goods Sold Total Salesperson Sales $ 63,000 Boot $350,000 $150,500 Canfield 173,280 68,400 456,000 Hamdan 108,000 540,000 237,600 Kitna 470,000 188,000 94,000 Martin 420,000 163,800 96,600 Palko 470,000 188,000 75,200 Shockley 460,000 193,200 87,400