Solve the following problem. Submit the requested report and the interpretation in the text box.

Profitability analysis by salesperson. Reyes Industries Inc. manufactures and sells a variety of commercial vehicles in the Northeast and Southwest regions. There are two salespeople assigned to each territory. The highest commission rates go to the most experienced salespeople. The following sales statistics are available for each salesperson:

$\backslash$table$[[,$Northeast,Southwest$],[,$Cassy,Todd,Tim,Jeff$],[$Average per unit:$],[$Selling price,$$96,000,$$$84,000,$$$108,000,$$$78,000],[$Variable cost of goods sold,$$57,600,$$$33,600,$$$64,800,$$$31,200],[$Commission rate,$12\%,16\%,16\%,12\%],[$Units sold,$28,24,24,38],[$Manufacturing margin percentage,$40\%,60\%,40\%,60\%]]$

Prepare a marginal contribution report by salesperson. Calculate the marginal contribution percentage for each salesperson.

Interpret the report.