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 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 $ 484,000 100% 240,300 50% 243,700 50% 137,560 28% 106,140 22% 67,760 14% $ 38,380 8% Office Chicago Minneapolis $ 167,000 100% $ 317,000 10 50, 100 30% 190,200 6 116,900 70% 126,800 4 86,840 52% 50,720 1 $ 30,060 18% $ 76,080 2 Exercise 6-16 Part 2 (Algo) Working with a Segmented Income Statement; Break-Even Analysis [LO6-4, LO6-5] 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $83,500 per year? Assume no change in cost behavior patterns. Net operating income increase