Risky Investor Group is opening an office in Portland, Oregon. Fixed monthly costs are office rent ($8,800), depreciation on office furniture ($1,900), utilities ($2,000), special telephone lines ($1,500), a connection with an online brokerage service ($2,600), and the salary of a financial planner ($11,200). Variable costs include payments to the financial planner 8% of revenue advertising 13% of revenue supplies and postage 3% of revenue and usage fees for the telephone lines and computerized brokerage service (6% of revenue)