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Problem
Salespersons' Report and Analysis
Tavaris Instruments Company 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
Ainge
$431,000
$185,330
$77,580
Brohm
392,000
160,720
58,800
Carr
556,000
194,600
105,640
Harrell
335,000
170,850
60,300
Losman
495,000
207,900
69,300
Null
417,000
221,010
75,060
Skelton
438,000
245,280
74,460
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. Round percents to the nearest whole number. Enter all amounts as positive numbers.
Tavaris Instruments Company
Salespersons' Analysis
For the Year Ended December 31
Contribution Margin
Variable Cost of Goods Sold as a Percent of Sales
Variable Selling Expenses as a Percent of Sales
Contribution Margin Ratio
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