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 Toronto Vancouver $750,000 100.0% $150,000 100% $600,000 100% Sales Variable expenses 405,000 54.0 45,000 30 360,000 60 105,000 70 240,000 40 Contribution margin 345,000 46.0 90,000 15 Traceable fixed expenses 168,000 22.4. 78,000 52 177,000 23.6 27,000 18% $150,000 25% Office segment margin Common fixed expenses not traceable to offices 120,000 16.0 Operating income 57,000 7.6% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $75,000 per year? Assume no change in cost behaviour patterns. Net operating income