Middleton Associates is a consulting rm that specializes in information systems for construction and landscaping companies. The firm has two officesone 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 Sales $800,000 100.096 $160,000 10095 $640,000 10095 Variable expenses 472,000 59.00 56,000 35 416,000 65 Contribution margin 328,000 41.00 104,000 65 224,000 35 Traceable fixed expenses 187,200 23.40 91,200 57 96,000 15 Office segment margin 140,800 17.60 $ 12.800 895 $128,000 2096 Common fixed expenses not traceable to offices 120,000 15.00 Operating income $ 20,800 2.60% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $73,000 per year? Assume no change in cost behaviour patterns. Increase in operating income I I 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 xed costs. Prepare a new segmented income statement for the company. (Round your percentage answers to 2 decimal places.) a _____ .. 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 xed costs. Prepare a new segmented income statement for the company. (Round your percentage answers to 2 decimal places.) 2-b. This part of the question is not part of your Connect assignment