Salespersons' Report and Analysis Walthman Industries 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 December 31 are as follows: Salesperson Total Sales Variable Cost of Goods Sold Variable Selling Expenses
Case $610,000 $268,400 $109,800
Dix 603,000 241,200 96,480
Johnson 588,000 305,760 105,840
LaFave 586,000 281,280 123,060
Orcas 616,000 221,760 86,240
Sussman 620,000 310,000 124,000
Willbond 592,000 272,320 88,800

Required:
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.

Walthman Industries Inc.

Table:

Salesperson Total Sales   Variable Cost     Contribution        Variable

                                            of Goods Sold      Margin        Selling Expenses

Case            $610,000    $268,400 (44%)  $341,600 (56%)  $109,800 (18%)

Dix                 603,000       241,200 (40%)    361,800 (60%)      96,480 (16%)

Johnson       588,000       305,760 (52%)   282,240 (48%)     105,840 (18%)

LaFave         586,000        281,280 (48%)   304,720 (52%)     123,060 (21%)

Orcas            616,000        221,760 (36%)  394,240 (64%)       86,240 (14%)

Sussman     620,000        310,000 (50%)   310,000 (50%)     124,000 (20%)

Willbond      592,000       272,320 (46%)   319,680 (54%)       88,800 (15%)

Explanation:

a) Data and Calculations:

Salesperson   Total Sales   Variable Cost          Variable

                                            of Goods Sold    Selling Expenses

Case              $610,000          $268,400            $109,800

Dix                   603,000             241,200                96,480

Johnson         588,000             305,760               105,840

LaFave           586,000              281,280               123,060

Orcas              616,000              221,760                86,240

Sussman       620,000              310,000               124,000

Willbond        592,000             272,320                88,800

where is the graph?

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