Raner, Harris & 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	$ 463,500	100.00%	$ 154,500	100.00%	$ 309,000	100.00%
Variable expenses	231,750	50.00%	46,350	30.00%	185,400	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	64,890	14.00%
Net operating income	$ 37,080	8.00%

3. Assume that sales in Chicago increase by $51,500 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 to 1 decimal place (i.e. 0.1234 should be entered as 12.3 and other answers to the nearest whole dollar.))