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3 Questions 4-6 (of 6) Raner, Harris, & 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 below Office Total Company 243000 540% 2070001460% $450,000 1000% $ 90,000 100% $360,000 100% 27,000 30% 216,000 60% Contribution margin 63,000 11 70% 144,000 40% 1 00800 |22.4% 46,800 52% 54,000 15% 106,200 23.6% $ 16,200 18% S 90,000 25% 72.000 16,0% s 34.200 76 4 266 points