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 Required: Total Company Toronto Office Vancouver $1,050,000 100.0% $150,000 100% $900,000 100% 585.000 55.71 465,000 44.29 45,000 30 105,000 70 540,000 60 360,000 40 153.000 14.57 63,000 42 90.000 10 312.000 29.71 $ 42,000 28% $270,000 30% 108,000 10.29 $ 204,000 19.43% 1. By how much would the company's operating income increase if Vancouver increased its sales by $94.000 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 $75,000 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.) Sales Variable expenses Contribution margin Traceable fixed expenses Office segment margin Common fixed expenses not traceable to segments Operating income Segments Total Company Amount Toronto Vancouver % Amount % Amount %