Raner, Harris & Chanis 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 $ 450,000 100% $ 150,000 100% $ 300,000 100% Variable expenses 225,000 50% 45.000 30% 180.000 50% Contribution margin 225,000 50% 105,000 701 120,000 40 Traceable fixed expenses 126,000 28 78,000 52% 48,000 16% office segment margin 99,000 22x $ 27.000 182 572,000 24% Common fixed expenses not traceable to offices 63,000 Net operating income $30,000 B 3. Assume that sales in Chicago increase by $50,000 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 percentage answers to 1 decimal place (.e. 0.1234 should be entered as 12.3).)