Tori is comparing two job offers at engineering and construction firms. One is in Atlanta at a starting salary of $40,000, and the other in Minneapolis at a starting salary of $43,000. Tori looks up the cost-of-living index (COLI) for each city and finds the following information: Atlanta's COLI is 95.6 (costs are 95.6% of the national average). Minneapolis's COLI is 111 (costs are 111% of the national average). Are the two salary offers comparable