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 $1,000,000 100.0% $280,000 100% $720,000 100% 516,000 51.60 484,000 48.40 259,200 25.92 84,000 30 432,000 60 196,000 70 288,000 40 151,200 54 108,000 15 224,800 22.48 $ 44,800 16% $180,000 25% $ 81,000 8.10 143,800 14.38% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $81,000 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 $80,000 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 Amount Toronto Vancouver % Amount % Amount %