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: Sales Total Company 1,000,000 100.00% 490,000 49.00 Toronto $ 300,000 105,000 Office Vancouver 100% $ 700,000 100% 35 385,000 55 Variable expenses 45 Contribution margin Traceable fixed expenses 510,000 280,000 51.00 28.00 195,000 168,000 65 56 315,000 112,000 16 Office segment margin 230,000 23.00 $ 27,000 98 $ 203,000 29% Common fixed expenses not traceable to offices 84,000 8.40 Operating income $ 146,000 14.60% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $80,000 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 $120,000 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.) Total Company Amount % Toronto Amount Segments Vancouver % Amount % $ 0.00 00.00 0.00 $ 0 0 .00 $ 0 0 .00 $ 0 0.00 0 0.00