IThe following information applies 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 ne 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 Total Company Chicago Minneapolis 937,500 100.0% 187,500 100% 750,000 00% Sales Variable expenses 506,250 54.0% 56,250 30% 450.000 60% Contribution margin 431,250 46.0% 131,250 70% 300,000 40% Traceable fixed expenses 210,000 22.4% 97,500 52% 2.500 5% 221,250 23.6% 33,750 18% 187,500 25% office segment margin Common fixed expenses not raceable to offices 50,000 16.0% Net operating income 71,250 76%