Minneapolis	Medical	Dental
Sales	390000	260000	130000
Variable Expenses	234000	169000	65000
Contribution Margin	156000	91000	65000
Traceable Fixed Expenses	46800	13000	33800
Markert Segment Margin	109200	78000	31200
Common Fixed expenses not traceable to markets	11700
Office segment margin	97500

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 $5,200. Marketing studies indicate that such a campaign would increase sales in the Medical market by $45,500 or increase sales in the Dental market by $39,000.

Required:

1. How much would the company's profits increase (decrease) if it implemented the advertising campaign in the Medical Market?

2. How much would the company's profits increase (decrease) if it implemented the advertising campaign in the Dental Market?

3. In which of the markets would you recommend that the company focus its advertising campaign?