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 Toronto 150.000 45,000 Sales Variable expenses $ 100% 30 Total Company $1,050.000 100.00% S 585,000 55.71 465,000 44.29 153,000 14.57 Vancouver 900.000 100% 540,000 60 360,000 40 90.000 10 Contribution margin Traceable foxed expenses 105,000 63.000 70 42 Office segment margin 312,000 29.71 $ 42,000 28% $ 270.000 30% 108.000 10.29 Common fixed expenses not traceable to offices Operating income 204,000 19.43% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $94,000 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 $75,000 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 Toronto Amount Segments Vancouver Amount