5 2013 Required information [The following information applies the questions displayed below.) 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: office Total Company Chicago Minneapolis Sales $ 471,000 1001 $ 160,500 100% $ 310,500 15 Variable expenses 239,000 52,200 3es 186,300 684 Contribution margin 232,000 50 108,500 124,200 405 Traceable fixed expenses 128,800 285 79,400 525 49,680 16 office segment margin 103,200 225 $ 29,100 185 $ 74,520 249 Connon fixed expenses not traceable to offices 66,500 145 Net operating income 5 36,700 89 505 eBook 700 Print forences 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $78,500 per year? Assume no change in cost behavior patterns. Not operating income increase