Market Time Investors is opening an office in Newark, New Jersey. Fixed monthly expenses are office rent ($2,000), depreciation on office furniture ($270), utilities ($280), special telephone lines ($610), a subscription to an online brokerage service ($650), and the salary of a financial planner ($2,190). Variable expenses include payments to the financial planner (14% of revenue), advertising (7% of revenue), supplies and postage (3% of revenue), and usage fees for the telephone lines and computerized brokerage service (1% of revenue)