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 Sales $ 450,000 100% Variable expenses Contribution margin 225,000 225,000 50% 50% Traceable fixed expenses 126,000 28% Office segment margin 99,000 22% Chicago $ 150,000 45,000 105,000 70% 78,000 52% $ 27,000 18% 100% Minneapolis $ 300,000 100% 30% 180,000 60% 120,000 40% 48,000 16% $ 72,000 24% Common fixed expenses not traceable to offices 63,000 14% Net operating income $ 36,000 8% 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $75,000 per year? Assume no change in cost behavior patterns. Answer is complete but not entirely correct. Net operating income increase $ 111,000