Required information [The following information applies to the questions displayed below.] 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 Office Total Company Chicago Minneapolis Sales Variable expenses Contribution margin Traceable fixed expenses Office segment margin Common fixed expenses not traceable to offices Net operating income $712,500 100.0% $142,500 100% 30% $570,000 342,000 228,000 85,500 $142,500 100% 60% 40% 15 25% 42,750 49,750 70 384,750 54.0% 327,750 46.0% 159,600 22.4% 168,150 23.6% $ 25,650 114,000 74,100528 18% 16. 0% $ 54,150 7. 6%