Middleton Associates is a consulting firm that specializes in information systems for construction and landscaping companies. The firm has two officesone 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 companys most recent year is given below: Office Total Company Toronto Vancouver Sales $ 911,000 100.00 % $ 161,000 100 % $ 750,000 100 % Variable expenses 452,750 49.70 40,250 25 412,500 55 Contribution margin 458,250 50.30 120,750 75 337,500 45 Traceable fixed expenses 172,110 18.89 82,110 51 90,000 12 Office segment margin 286,140 31.41 $ 38,640 24 % $ 247,500 33 % Common fixed expenses not traceable to offices 180,000 19.76 Operating income $ 106,140 11.65 % Required: 1. By how much would the companys operating income increase if Vancouver increased its sales by $84,000 per year? Assume no change in cost behaviour patterns. 2-a. Refer to the original data. Assume that sales in Toronto increase by $100,000 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.)