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: Total Company 950,000 100.00% $ Sales Office Toronto Vancouver 190,000 760,000 100% $ 100% 456,000 57,000 30 60 Variable expenses 513,000 54.00 437,000 133,000 Contribution margin 304,000 70 46.00 40 174,800 68,400 106,400 Traceable fixed expenses 18.40 36 14 262,200 64,600 197,600 Office segment margin 27.60 $ 34% $ 26% 190,000 Common fixed expenses not traceable to offices 20.00 Operating income $ 72,200 7.60% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $85,000 per year? Assume no change in cost behaviour patterns. Net operating income 2-a. Refer to the original data. Assume that sales in Toronto increase by $50,000 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 decimal places.) Segments Toronto Vancouver Total Company Amount % Amount % Amount %