Office
	Total Company						Chicago						Minneapolis
Sales	$	562,500		100.0	%		$	112,500		100	%		$	450,000		100	%
Variable expenses		303,750		54.0	%			33,750		30	%			270,000		60	%
Contribution margin		258,750		46.0	%			78,750		70	%			180,000		40	%
Traceable fixed expenses		126,000		22.4	%			58,500		52	%			67,500		15	%
Office segment margin		132,750		23.6	%		$	20,250		18	%		$	112,500		25	%
Common fixed expenses not traceable to offices		90,000		16.0	%
Net operating income	$	42,750		7.6	%
2. By how much would the companys net operating income increase if Minneapolis increased its sales by $56,250 per year? Assume no change in cost behavior patterns.