Middleton Associates is a consu ting 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 classes 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. Total Company 960.000 100.0 Orcice Toronto Vancouver 160,000 100 800,000 1000 Sales Variable expenses 528,000 48,000 30 480,000 60 Contribution margin 432,000 45.00 172,800 18.00 112,000 70 92,800 58 320,000 40 80.000 10 Traceable fixed expenses office segment margin 259,200 27.00 $19,200 120 240.000 308 Common fixed expenses not traceable to ofices 120,000 12.50 Operating income 139,200 14.500 Required: 1. By how much would the company's operating Income increase if Vancouver Increased its sales by $89,000 per year? Assume no change in cost behaviour patterns. Increase in operating income 2-a. Refer to the original data. Assume that sales in Toronto increase by $40,000 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.) Total Company Amount Segments Toronto Vancouver Amount Amount 2-b. Not available in Connect