$1.$ 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 $31$

Salesperson

Contribution Margin

Variable Cost of Goods

Case

Sold as a Percent of Sales

Variable Selling Expenses Contribution Margin as a Percent of Sales

Ratio

Dix

Johnson

LaFave

Orcas

Sussman

Willbond

$2.$ Which salesperson generated the highest contribution margin ratio for the year?

$3.$ Identify the factors other than contribution margin that should be considered in evaluating the performance of salespersons.

$1.$ Rate of growth in sales for the current year compared with past years

$2.$ Years of experience for salespersons

$3.$ Size of sales territory

$4.$ Actual sales compared with budgeted sales

$5.$ All of the above