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: Sales Variable expenses Contribution margin Traceable fixed expenses Office segment margin Common fixed expenses not traceable to offices Operating income Total Company Toronto Office Vancouver 546,000 54.60 454,000 45.40 172,200 17.22 54,000 30 126,000 70 73,800 41 281,800 28.18 $ 52,200 29% $1,000,000 100.0% $180,000 100% $820,000 100% 492,000 60 328,000 40 98,400 12 $229,600 28% 102,500 10.25 $ 179,300 17.93% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $90,000 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 $25,000 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.) Segments Total Company Toronto Vancouver Amount % Amount % Amount %