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:

Office

Total Company Chicago Minneapolis

Sales $ $1,050,000100\mathrm{.}0\%$ $ $210,000100\%$ $ $840,000100\%$

Variable expenses $567,00054\mathrm{.}0\%63,00030\%504,00060\%$

Contribution margin $483,00046\mathrm{.}0\%147,00070\%336,00040\%$

Traceable fixed expenses $235,20022\mathrm{.}4\%109,20052\%126,00015\%$

Office segment margin $247,80023\mathrm{.}6\%$ $ $37,80018\%$ $ $210,00025\%$

Common fixed expenses not traceable to offices $168,00016\mathrm{.}0\%$

Net operating income $ $79,8007\mathrm{.}6\%$

$2.$ By how much would the company$$s net operating income increase if Minneapolis increased its sales by $$105,000$ per year? Assume no change in cost behavior patterns.