Raner, Harris and Chan is a consulting firm specializing in information systems for medical and dental clinics. The firm has two offices-one in Chicago and one in Minneapolis. It classifies the direct costs of consulting jobs as variable costs. A contribution format segmented income statement for the company's most recent year is given below: Office Total Company Chicago Minneapolis Sales $ 522,000 Variable expenses 261,000 100.00% 50.00% $ 174,000 100.00% Contribution margin 261,000 50.00% Traceable fixed expenses 146,160 28.00% 52,200 121,800 90,480 Office segment margin 114,840 22.00% $ 31,320 30.00% 70.00% 52.00% 18.00% $ 348,000 208,800 100.00% 60.00% 139,200 40.00% 55,680 16.00% $ 83,520 24.00% Common fixed expenses not traceable to offices 73,080 Net operating income $ 41,760 14.00% 8.00% 2. How much would the company's net operating income increase if Minneapolis increased its sales by $87,000 per year? Assume no change in cost behavior patterns. Net operating income increase