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: Sales Variable expenses Contribution margin Traceable fixed expenses Office segment margin. Common fixed expenses not traceable to offices Net operating income Office Hinneapolis $306,000 100% 183,600 60% Total Company Chicago $ 459,000 229,500 100% 50% 229,500 50% 128,520 28% 22% 100,980 64,260 14% $ 36,720 8% $ 153,000 100% 45,900 30% 107,100 70% 79,560 52% 18% $27,540 122,400 40% 48,960 16% $ 73,440 24% 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $76,500 per year? Assume no change in cost behavior patterns. Net operating income increase 3. Assume that sales in Chicago increase by $51,000 next year and that sales in Minneapolis remain unchanged. Assume no change in fixed costs. a. Prepare a new segmented income statement for the company. (Round your intermediate calculations and percentage answers to 1 decimal place (i.e. 0.1234 should be entered as 12.3 and other answers to the nearest whole dollar.)) Segments Total Company Amount Chicago Amount Minneapolis Amount % 0 0.0 0 0.0 0 00 0 0.0 S 0 0.0 $ 0 0.0 $ 0 0.0