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 378,000 45.00 462,000 55.00 Toronto 28,000 20 112,000 80 Sales $840,000 100.00% $140,000 100% $700,000 100% Variable expenses 350,000 50 350,000 50 05,000 15 Contribution margin 75,600 54 Traceable fixed expenses Office segment margin Common fixed expenses not 180,600 21.50 281,400 33.50 $36,400 26% $245,000 35% traceable to offices 210,000 25.00 Operating income 71,400 8.50% Required 1. By how much would the company's operating income increase if Vancouver increased its sales by $79,000 per year? Assume no change in cost behaviour patterns Net operating income $39,500 2-a. Refer to the original data. Assume that sales in Toronto increase by $160,000 next year and that sales in Vancouver remain unchanged. Assume no change in fixed costs. Prepare a new segmented income statement for the company. (Round your percentage answers to 2 decimal places.) egments Total Company Amount Toronto Vancouver Amount Amount 100.00 300,000100.00 700,000100.00 350,000 50.00 350,00050.00 105.00015.00 100.00 S 300,000 26.00$ 245,000 35.00 les 20.00 300,00080.00 54.00 ariable expenses Contribution margin 100.00 raceable fixed expenses Office segment margin ommon fixed expenses not traceable to segments Operating income 100.00