Raner, Harris & Chan is a consulting firm that specializes in information systems for medical and dental clinics. The firm has two officesone 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 companys most recent year is given:

							Office
	Total Company						Chicago						Minneapolis
Sales	$	481,500		100.00	%		$	160,500		100.00	%		$	321,000		100.00	%
Variable expenses		240,750		50.00	%			48,150		30.00	%			192,600		60.00	%
Contribution margin		240,750		50.00	%			112,350		70.00	%			128,400		40.00	%
Traceable fixed expenses		134,820		28.00	%			83,460		52.00	%			51,360		16.00	%
Office segment margin		105,930		22.00	%		$	28,890		18.00	%		$	77,040		24.00	%
Common fixed expenses not traceable to offices		67,410		14.00	%
Net operating income	$	38,520		8.00	%
By how much would the companys net operating income increase if Minneapolis increased its sales by $80,250 per year? Assume no change in cost behavior patterns.

	Net operating income increase

Assume that sales in Chicago increase by $53,500 next year and that sales in Minneapolis remain unchanged. Assume no change in fixed costs.

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		Chicago		Minneapolis
	Amount	%	Amount	%	Amount	%
	0	0.0	0	0.0	0	0.0
	0	0.0	$0	0.0	$0	0.0
	$0	0.0