Raner, Harris and Chan is a consulting firm that specializes in information systems for medical and dental clinics. The firm has two officesone 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 companys most recent year is given:

	Total Company	Office
Chicago	Minneapolis
Sales	$ 481,500	100.00%	$ 160,500	100.00%	$ 321,000	100.00%
Variable expenses	240,750	50.00%	48,150	30.00%	192,600	60.00%
Contribution margin	240,750	50.00%	112,350	70.00%	128,400	40.00%
Traceable fixed expenses	134,820	28.00%	83,460	52.00%	51,360	16.00%
Office segment margin	105,930	22.00%	$ 28,890	18.00%	$ 77,040	24.00%
Common fixed expenses not traceable to offices	67,410	14.00%
Net operating income	$ 38,520	8.00%

3. Assume that sales in Chicago increase by $53,500 next year and that sales in Minneapolis remain unchanged. Assume no change in fixed costs.

3. Assume that sales in Chicago increase by $53,500 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 t 1 decimal place (i.e. 0.1234 should be entered as 12.3 and other answers to the nearest whole dollar.))