Raner, Harris and Chan is a consulting firm that specializes in information systems for medical and dental clinics. The firm has two offices-one in Chicago and one in Minneapolis. The firm 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: Office Total Company Chicago Minneapolis Sales $ 504,000 Variable expenses 252,000 100.00% 50.00% $ 168,000 Contribution margin 252,000 50.00% Traceable fixed expenses 141,120 28.00% Office segment margin 110,880 22.00% 50,400 117,600 87,360 $ 30,240 100.00% 30.00% 70.00% $ 336,000 100.00% 201,600 60.00% 134,400 40.00% 52.008 18.00% 53,760 16.00% $ 80,640 24.00% Common fixed expenses not traceable: to offices 70,560 14.008 Net operating income $ 40,320 8.00% 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $84,000 per year? Assume no change in cost behavior patterns. Net operating income increase