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 Feedback Check My Work 3. There are numerous factors, other than contribution margin, that should be considered in evaluating the performance of salesperson. Feedback Dix 181,640 X 53 X % 19 % 47 X % Johnson % % % LaFave % % % % % % Orcas Sussman Willbond % % % % % % Feedback Check My Work Calculate: Column 1: Contribution margin = Total sales - (Variable cost of goods sold + Variable selling expenses) Column 2: Variable cost of goods sold as a percent of sales = Variable cost of goods sold/Total sales Column 3: Variable selling expenses as a percent of sales = Variable selling expenses/Total sales Column 4: Contribution margin ratio = Contribution margin/Total sales 2. Which salesperson generated the highest contribution margin ratio for the year? Case Feedback Check My Work