Raner, Harris 8: Chan is a consulting rm that specializes in information systems for medical and dental clinics. The rm has two ofcesone in Chicago and one in Minneapolis. The rm classies the direct costs of consulting jobs as variable costs. A contribution format segmented income statement for the company's most recent year is given: Office Total Company Chicago Minneapolis $ $ $ sales 456,000 100% 153,000 100% 303,000 100% Variable expenses 228,000 50% 45,900 30% 181,800 60% Contribution margin 228,000 50% 107,100 70% 121,200 40% Traceable fixed 127,680 28% 79,560 52% 48,480 16% expenses Office segment margin 100,320 22% S 18% $ 24% 27,540 72,720 Common fixed expenses not traceable to offices 63,840 14% . . $ Net operating income 36,480 8% 2a. By how much would the company's net operating income increase if Minneapolis increased its sales by $76,000 per year? Assume no change in cost behavior patterns. 2b. Assume that sales in Chicago increase by $51,000 next year and that sales in Minneapolis remain unchanged. Assume no change in xed costs. Prepare a new segmented income statement for the company