value 6.00 points Marple Associates is a consulting firm that landscaping companies. The firm has two offices-one in H direct costs of consulting jobs as variable costs es is a consulting firm that specializes in information systems for construction and ouston and one in Dallas. The firm classifies the Assume that Dallas' sales by major market are as follows: Market Landscaping Clients $660000 100% $440,000 100% $220,000 100% 286,000 65 Dallas 396,000 60 264,000 40 Clients 110,000 50 0,000 50 Sales Variable expenses 154,000 3511 Contribution margin Traceable fixed expenses 79,200 12 22,0005 57,200 26 184.800 28 $132,000 30% $52,800 24% Common fixed expenses not traceable to markets 19,8003 Office segment margirn 165,000 25% The company would like to initiate an intensive advertising campaign in one of the two markets during the next month. The campaign would cost $8,800. Marketing studies indicate that such a campaign would increase sales in the construction market by $77,000 or increase sales in the landscaping market by