National Investor Group is opening an office in Portland, Oregon. Fixed monthly costs are office rent ($8,900), depreciation on office furniture ($2,000), utilities ($2,000), special telephone lines ($1,000), a connection with an online brokerage service ($2,400), and the salary of a financial planner ($18,000). Variable costs include payments to the financial planner (8% of revenue), advertising (13% of revenue), supplies and postage (3% of revenue), and usage fees for the telephone lines and computerized