Middleton Associates is a consulting firm that specializes in information systems for construction and landscaping has two offices-one in Toronto and one in Vancouver. The firm classifies the direct costs of consulting jobs as va 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 Office Total Company Toronto the Vancouver $960,000 100.0% $160,000 100%"$800,000 100% 528,000 55.00 48,000 30 480,000 60 432,000 45.00 112,000 70 320,000 40 172,800 18.00 92,800 58 80,000 10 259, 200 27.00 $ 19,200 12% - $240,000 30% 120,000 12.50 $139,200 14.50% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $89,000 per change in cost behaviour patterns. Increase in operating income 2-a. Refer to the original data. Assume that sales in Toronto increase by $40,000 next year and that sales in Vancouver re unchanged. Assume no change in fixed costs. Prepare a new segmented income statement for the company. (Round you answers to 2 decimal places.) Segments + Toronto Vancouve Total Company Amount % Amount % Amount