[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 below: Office Minneapolis Total Company 243,000 54.0% 207,000 46.0% Chicago 27,000 30% 216,000 60% 63,000 70% Sales $ 450,000 100.0% $ 90,000 100% $360,000 100% Variable expenses Contribution margin Traceable fixed expenses 144,000 40% 54,000 100,800 22.4% 46,800 52% 15% Office segment margin 106,200 23.6% $ 16,200 18% $ 90,000 25% Common fixed expenses not traceable to offices 72,000 16.0% Net operating income 34,200 7.6%