Middleton Associates is a consulting firm that speclalizes 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: Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $74,000 per year? Assume no change in cost behaviour patterns. 2-a. Refer to the original data. Assume that sales in Toronto increase by $30,000 next year and that sales in Vancotiver 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.)