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.

Assume that Minneapolis' sales by major market are as follows:

			Market
	Minneapolis		Medical		Dental
Sales	$630,000	100%	$420,000	100%	$210,000	100%
Variable expenses	378,000	60%	273,000	65%	105,000	50%
Contribution margin	252,000	40%	147,000	35%	105,000	50%
Traceable fixed expenses	75,600	12%	21,000	5%	54,600	26%
Market segment margin	176,400	28%	$126,000	30%	$50,400	24%
Common fixed expenses not traceable to markets	18,900	3%
Office segment margin	$157,500	25%

The company would like to initiate an intensive advertising campaign in one of the two markets during the next month. The campaign would cost $8,400. Marketing studies indicate that such a campaign would increase sales in the Medical market by $73,500 or increase sales in the Dental market by $63,000.

Required:

Determine the increase in net operating income in each market if the advertising campaign were to be initiated in that market.

	Medical	Dental
Increase in net operating income	$	$

**I'm confused about how to find the net operating income with the office segment margin in a different place. If you could answer and show how you got it so I can go back and figure out where I went wrong, that would be great!

Thanks!