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 28,000 20 112,000 80 281,400 33.50 $36,400 26% $245,000 35% Total Company Vancouver Sales $840,000 100.00% $140,000 100% $700,000 100% Variable expenses 378,000 45.00 350,000 50 Contribution margin 462,000 55.00 350,000 50 15 180,600 21.50 105,000 Traceable fixed expenses Office segment margin Common fixed expenses not 75,600 54 traceable to offices 210,000 25.00 Operating income 71,400 8.50% Required 1. By how much would the company's operating income increase if Vancouver increased its sales by $79,000 per year? Assume no change in cost behaviour patterns Net operating income