diversified Investor Group is opening an office in Portland, Oregon. Fixed monthly costs are office rent (8600), depreciation on office furniture (1800) , utilities (2100), special telephone lines (1400), a connection with an online brokerage service (2700), and the salary of a financial planner (18400). Variable costs include payments to the financial planner (9% of revenue), advertising of 11% revenue), supplies and postage (4% of revenue), and usage fees for the telephone lines and computerized brokerage service 6% of revenue).