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: Total Company $ 750,000 100.00% 414,000 55.20 Sales Variable expenses office Vancouver 100% $ 630,000 100% 30 378,000 60 Toronto $ 120,000 36,000 Contribution margin Traceable fixed expenses 336,000 147,000 44.80 19.60 84,000 58,800 70 49 252,000 88, 200 40 14 Office segment margin 189,000 25.20 $ 25, 200 21% $ 163,800 26% Common fixed expenses not traceable to offices 147,000 19.60 Operating income $ 42,000 5.60% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $72,000 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 $90,000 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.) 2-a. Refer to the original data. Assume that sales in Toronto increase by $90,000 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 % $ $ O 0.00 0 0.00 O 0.00 0 0.00 $ 0 0.00 $ 0 0.00 $ 0 0.00