2-a. Refer to the original data. Assume that sales in Toronto increase by $25,000 next year and that sales in Vancouver remain unchanged. Assume no change in fixed costs. Prepare a new segmented income statement for the company. (Round your percentage answers to 2 decimal places.) Toronto Amount $ 205,000 Sales Variable expenses Contribution margin Traceable fixed expenses Office segment margin Common fixed expenses not traceable to segments Operating income Total Company Amount % $ 1,025,000 100.00 561,000 54.73 | $ 464,000 45.27 172,200 $ 291,800 45.27 [ 102,500 $ 189,300 45.27 Segments Vancouver % Amount % 100.00 $ 820,000 100.00 30.00 492,000 60.00 70.00 328,000 40.00 98,400 70.00 $ 229,600 40.00 205,000 73,800 131,200 $ Exercise 11-3 Working with a Segmented Income Statement (LO1] Middleton Associates is a consulting firm that specializes in information systems for construction and landscaping companies. The firm has two offices-one in Toronto and one in Vancouver. The firm classifies the direct costs of consulting jobs as variable costs. A segmented contribution format income statement for the company's most recent year is given below: Office Vancouver Total Company 1,000,000,00 000 100.00% Toronto $ 180.000 $ 180,000 Sales $ 820,000 100% 100% 30 Variable expenses 546,000 54.60 54,000 492,000 60 70 40 Contribution margin Traceable fixed expenses 454,000 172,200 45.40 17.22 126,000 73,800 328,000 98,400 41 12 office segment margin 281,800 28.18 $ 52,200 29% $ 229,600 28% Common fixed expenses not traceable to offices 102,500 10.25 Operating income $ 179,300 17.93%