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: Office Total Company Toronto Vancouver 950,000 513,000 54.00 57000 437,000 46.00 174,800 18.40 262,200 2760 $ 760,000 56,000 60 304,000 40 06,400 14 100.00% $190,000 100% $ 100% Sales 30 133,0007o 68,400 36 Variable expenses Contribution margin Traceable fixed expenses 34% $197,600 26% Office segment margin Common fixed expenses not 190,000 20.00 traceable to offices Operating income $ 72,200 7.60% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $85,000 per year? Assume no change in cost behaviour patterns Net operating income