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.