Raner, Harris & 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 Total Company $ 712,500 100.0% 384,750 54.0% 327,750 46.0% 159,600 22.4% 168, 150 23.6% 114,000 16.0% $ 54,150 7.6% Office Chicago Minneapolis $ 142,500 100% $ 570,000 100% 42,750 30% 342,000 60% 99,750 70% 228,000 40% 74,100 52% 85,500 15% $ 25,650 18% $ 142,500 25% 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $71,250 per year? Assume no change in cost behavior patterns. Net operating income increase