CASE 3-2

HANOVER-BATES CHEMICAL CORPORATION

Input Form

CASE 3-2
HANOVER-BATES CHEMICAL CORPORATION
Input Form
N.E.
District
Number
Active Accounts by Category:
A
B
C

Total Sales Calls by Category:

A
B
C

Potential Accounts by Category:

A
B
C

Account Sales by Category:

A
B
C

Gross Profits by Category:

A
B
C

Direct Selling Expenses:

Percent

Percent

53
210
313

9.2%
36%
54%

42
182
218

10%
41%
49%

576

100%

442

100%

1297
3051
2118

20%
47%
33%

1030
2618
1299

21%
53%
26%

6466

100%

4947

100%

90
381
635

8%
34%
57%

60
286
499

12%
57%
100%

1106

100%

845

169%

915,000
1,681,000
810,000
$

N.C.
District
Number

3,406,000

356,000
623,000
250,000

27%
49%
24%
100% $

29%
51%
20%

751,000
1,702,000
652,000

24%
55%
21%

3,105,000

100%

330,000
725,000
255,000

25%
55%
19%
100%

1,229,000

100% $

1,310,000

552,541

452,187

Page 2 of 5

CASE 3-2
HANOVER-BATES CHEMICAL CORPORATION
Sales, Gross Profit, and Contribution Margin Analysis by Active Account

Average Sales per Active Account:

A
B
C

N.E. District
Number
Percent

N.C. District
Number Percent

$17,264
$8,005
$2,588

61.97%
28.74%
9.29%

$17,881
$9,352
$2,991

59.16%
30.94%
9.90%

$27,857

100.00%

$30,223

100.00%

$6,717
$2,967
$799

64.08%
28.30%
7.62%

$7,857
$3,984
$1,170

60.39%
30.62%
8.99%

$10,482

100.00%

$13,010

100.00%

$4,626
$1,725
$220

70.39%
26.25%
3.36%

$5,616
$2,669
$625

63.03%
29.95%
7.02%

$6,571

100.00%

$8,909

100.00%

Average Gross Profit per Active Account:

A
B
C

Average Contribution Margin per Active Account:

A
B
C

Page 3

CASE 3-2
HANOVER-BATES CHEMICAL CORPORATION
Sales, Gross Profit, and Contribution Margin Analysis by Sales Call
N.E. District
Number

N.C. District
Number

Average Sales per Sales Call:

A
B
C

$705
$551
$382

$729
$650
$502

Average Gross Profit per Sales Call:

A
B
C

$274
$204
$118

$320
$277
$196

Average Contribution Margin per Sales Call:

A
B
C

$189
$119
$33

$229
$186
$105

Page 4

Active Accounts by Sales District

350

300

N.E. District

N.C. District

# Active Accounts

250

200

150

100

50