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 $ 463,500 Variable expenses 231,750 100.00% 50.00% $ 154,500 46,350 100.00% 30.00% $ 309,000 185,400 100.00% 60.00% Contribution margin 231,750 50.00% 108,150 70.00% 123,600 40.00% Traceable fixed expenses 129,780 28.00% 80,340 52.00% 49,440 16.00% Office segment margin 101,970 22.00% $ 27,810 18.00% $ 74,160 24.00% Common fixed expenses not traceable to offices Net operating income 64,890 14.00% $ 37,080 8.00% Assume that Minneapolis' sales by major market are: Market Minneapolis Medical Dental Sales Variable expenses Contribution margin Traceable fixed expenses $ 309,000 100.00% $ 206,000 100.00% $ 103,000 100.00% 185,400 60.00% 131,840 64.00% 53,560 52.00% 123,600 40.00% 74,160 36.00% 49,440 48.00% 33,990 11.00% 12,360 6.00% 21,630 21.00% Market segment margin 89,610 29.00% $ 61,800 30.00% $ 27,810 27.00% Common fixed expenses not traceable to markets 15,450 Office segment margin $ 74,160 5.00% 24.00% 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 $5,150. Marketing studies indicate that such a campaign would increase sales in the Medical market by $41,200 or increase sales in the Dental market by $36,050.