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. A contribution format segmented income statement for the company's most recent year is given: Assume that Minneapolis' sales by major market are: Market Minneapolis $510,000 100 306,000 Medical Dental $340,000 221,000 $170,000 Sales 1008 1008 Variable expenses Contribution margin Traceable fixed expenses 60% 658 85,000 50% 204,000 40 119,000 85,000 35 17,000 61,200 44,200 26 $102,000 $40,800 Market segment margin Common fixed expenses 309 249 142,800 288 15,300 38 not traceable to markets 25 $127,500 office segment margin 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 $6,800. Marketing studies indicate that such a campaign would increase sales in the Medical market by $59,500 or increase sales in the Dental market by $51,000. Required: 1. How much would the company's profits increase (decrease) if it implemented the advertising campaign in the Medical Market? 2. How much would the company's profits increase (decrease) if it implemented the advertising campaign in the Dental Market? In which of the markets would you recommend that the company focus its advertising campaign