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 | ||||||
| Total Company | Chicago | Minneapolis | ||||
| Sales | $600,000 | 100% | $120,000 | 100% | $480,000 | 100% |
| Variable expenses | 324,000 | 54% | 36,000 | 30% | 288,000 | 60% |
| Contribution margin | 276,000 | 46% | 84,000 | 70% | 192,000 | 40% |
| Traceable fixed expenses | 134,400 | 22% | 62,400 | 52% | 72,000 | 15% |
| Office segment margin | 141,600 | 24% | $21,600 | 18% | $120,000 | 25% |
| Common fixed expenses not traceable to offices | 96,000 | 16% | ||||
| Net operating income | $45,600 | 8% | ||||
Refer to the original data. Assume that sales in Chicago increase by $40,000 next year and that sales in Minneapolis remain unchanged. Assume no change in fixed costs. Prepare a new segmented income statement for the company. (Round your percentage amounts to 2 decimal places. Input all amounts as positive value. Omit the "$" and "%" signs in your response.)
| Segments | ||||||
| Total Company | Chicago | Minneapolis | ||||
| Amount | % | Amount | % | Amount | % | |
| Sales | $ | $ | $ | |||
| Variable expenses | ||||||
| Contribution margin | ||||||
| Traceable fixed expenses | ||||||
| Office segment margin | $ | $ | ||||
| Common fixed expenses not traceable to segments | ||||||
| Net operating income | $ | |||||