Middleton Associates is a consulting firm that specializes in information systems for construction and landscaping companies. The firm has two officesone 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 companys most recent year is given below: Office Total Company Toronto Vancouver Sales $ 840,000 100.0 % $ 140,000 100 % $ 700,000 100 % Variable expenses 378,000 45.00 28,000 20 350,000 50 Contribution margin 462,000 55.00 112,000 80 350,000 50 Traceable fixed expenses 180,600 21.50 75,600 54 105,000 15 Office segment margin 281,400 33.50 $ 36,400 26 % $ 245,000 35 % Common fixed expenses not traceable to offices 210,000 25.00 Operating income $ 71,400 8.50 %

2-a. Refer to the original data. Assume that sales in Toronto increase by $160,000 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.)