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 Total Company 420,809 56.09 330,000 44.00 Toronto 30,000 70,000 7 Sales $ 750,000 100.0e% $100,000 100% $650,000 lees Variable expenses 39e,e00 0 30 Contribution margin 260,009 4 184,800 52 16 Traceable fixed expenses Office segment margin Common fixed expenses not 156,000 20.80 52,000 174,000 23.20 18,000 18% $ 156,000 24% traceable to offices 117,000 15.60 Operating income 57,000 7.60% 1. By how much would the company's operating income increase if Vancouver increased its sales by $74,000 per year? Assume no change in cost behaviour patterns. in 2-a. Refer to the original data. Assume that sales in Toronto increase by $30,000 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.) Segments Total Company Toronto Vancouver Amount Amount