Raner, Harris and Chan is a consulting firm that specializes in information systems for medical and dental clinics. The firm has two officesone 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 companys most recent year is given:

	Total Company		Office
			Chicago		Minneapolis
Sales	$ 459,000	100.00%	$ 153,000	100.00%	$ 306,000	100.00%
Variable expenses	229,500	50.00%	45,900	30.00%	183,600	60.00%
Contribution margin	229,500	50.00%	107,100	70.00%	122,400	40.00%
Traceable fixed expenses	128,520	28.00%	79,560	52.00%	48,960	16.00%
Office segment margin	100,980	22.00%	$ 27,540	18.00%	$ 73,440	24.00%
Common fixed expenses not traceable to offices	64,260	14.00%
Net operating income	$ 36,720	8.00%

3. Assume that sales in Chicago increase by $51,000 next year and that sales in Minneapolis remain unchanged. Assume no change in fixed costs.

a. Prepare a new segmented income statement for the company. (Round your intermediate calculations and percentage answers to 1 decimal place (i.e. 0.1234 should be entered as 12.3 and other answers to the nearest whole dollar.))