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: 59 Sales Total Company Toronto $ 800,000 100.00% $160,000 472,000 56,000 59.00 35 100% $ 640,000 Office Vancouver 100% 416,000 65 Variable expenses 104,000 224,000 65 35 Contribution margin Traceable fixed expenses 328,000 41.00 187,200 23.40 91,200 57 96,000 15 Office segment margin 140,800 17.60 $12,800 8% $ 128,000 20% 120,000 Common fixed expenses not traceable to offices Operating income 15.00 $ 20,800 2.60% Required: 1. By how much would the company's operating income increase if Vancouver Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $73,000 per year? Assume no change in cost behaviour patterns. Net operating income 2 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.) Total Company Amount % Toronto Amount Segments Vancouver % Amount $ 0 0.00 0 0.00 0 0.00 $ 0 0.00 $ 0 0.00 $ O 0.00