Required information [The following information applies to the questions displayed below] Raner, Harris and 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: Office Total Company Chicago Minneapolis Sales $ 535,500 100.00% $ 178,500 Variable expenses 267,750 50.00% $3,550 100.00% 30.00% $ 357,000 100.00% 214,200 60.00% Contribution margin 267,750 50.00% 124,950 70.00% 142,800 40.00% Traceable fixed expenses 149,940 28.00% 92,820 52.00% 57,120 16.00% office segment margin 117,810 22.00% $32,130 18.00% $ 85,680 24.00% Common fixed expenses not traceable to offices 74,970 14.00% Net operating income $ 42,840 8.00% Assume that Minneapolis' sales by major market are: Market Minneapolis Medical Dental Sales Variable expenses $357,000 100.00% $ 238,000 100.00% $ 119,000 214,200 60.00% 152,320 64.00% 61,880 100.00% 52.00% Contribution margin 142,800 40.00% 85,680 36.00% 57,120 48.00% Traceable fixed expenses 39,270 11.00% 14,280 6.00% 24,990 21.00% Market segment margin 103,530 29.00% $ 71,400 30.00% $ 32,130 27.00% Common fixed expenses not traceable to markets office segment margin 17,850 $ 85,680 5.00% 24.00% 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 $5,950. Marketing studies indicate that such a campaign would increase sales in the Medical market by $47,600 or increase sales in the Dental market by $41,650.