Raner, 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 $ 486,000 Variable expenses 243,000 100.00% 50.00% Contribution margin 243,000 50.00% Traceable fixed expenses. 136,080 28.00% office segment margin 106.920 22.00% $ 162,000 48,600 113,400 84,240 $ 29,160 100.001 30.00% $ 324,000 100.00% 194,400 60.00% 70.00% 129,600 40.00% 52.00% 18.00% 51,840 16.00% $ 77,760 24.00% Common fixed expenses not traceable to offices 68,040 14.00% Net operating income $ 38,880 8.00% 3. Assume that sales in Chicago increase by $54,000 next year and that sales in Minneapolis remain unchanged. Assume no change in fixed costs. a. Prepare a new segmented income statement for the company. (Round your intermediate calculations and percentage answers to 1 decimal place (i.e. 0.1234 should be entered as 12.3 and other answers to the nearest whole dollar.)) Sales Variable expenses Contribution margin Segments Total Company Chicago Minneapolis Amount % Amount % Amount % $ 540,000 100.0 540,000 100.0 0 0.0 0.0 Traceable fixed expenses Office segment margin 540,000 100.0 $ 0 0.0 $ 0 0.0 Common fixed expenses not traceable to segments Net operating income $ 540,000 100.0