$1.$ 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 salesperdon. Round percents to the nearest whole number. Enter all amounts as positive numbers.

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

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

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

B$.$years of experience for salespersons

C$.$size of sales territory

D$.$Actual sales compared with budgeted sales

E$.$All of the above