IThe following Information apples to the questions displayed belowj 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 Chicago Total Company 225,000 50% 225,000 MInneapolils Sales $.450,000 100% $150,000 100% $300,000 100% 45,000 30% 180,000 60% Varlable expenses 50% 105,000 70% 120,000 40% 16% Contribution margin 78,000 52% 48,000 Traceable fixed expenses Office segment margin Common fixed expenses not 126,000 28% 99,000 22% $ 27,000 18% $ 72,000 24% traceable to offices 63,000 14% Net operating Income $ 36,000 8%