Kaner, Harris and Chan is a consulting firm that specializes in information systems for medical and dental clinics. The firm has two offices-one in Chicago and one in Minneapolis. The firm classifies the direct costs of consulting jobs as variable costs. A contribution format segmented income statement for the company's most recent year is given: Office Total Company Chicago Minneapolis Sales $ 499,500 100.00% $ 166,500 Variable expenses 249,750 50.00% 49,950 100.00% 30.00% $ 333,000 199,800 100.00% 60.00% Contribution margin 249,750 50.00% 116,550 70.00% 133,200 40.00% Traceable fixed expenses 139,860 28.00% 86,580 52.00% 53,280 16.00% Office segment margin 109,890 22.00% $ 29,970 18.00% $ 79,920 24.00% Common fixed expenses not traceable to offices Net operating income 69,930 14.00% $ 39,960 8.00% Assume that Minneapolis' sales by major market are: Market Minneapolis Medical Dental Sales Variable expenses Contribution margin $ 333,000 199,800 133,200 100.00% 60.00% 40.00% $ 222,000 100.00% $ 111,000 100.00% 142,080 64.00% 57,720 52.00% 79,920 36.00% 53,280 48.00% Traceable fixed expenses 36,630 11.00% 13,320 6.00% 23,310 21.00% Market segment margin 96,570 29.00% $ 66,600 30.00% $ 29,970 27.00% Common fixed expenses not traceable to markets Office segment margin 16,650 $ 79,920 5.00% 24.00% The company would like to initiate an intensive advertising campaign in one of the two market segments during the next month. The campaign would cost $5,550. Marketing studies indicate that such a campaign would increase sales in the Medical market by $44,400 or increase sales in the Dental market bv $38.850.