! Required information [The following information applies to the questions displayed below.) 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 $ 486,000 100% 249,000 50% 237,000 50% 130,800 28% 106,200 22% 69,000 14% $ 37,200 8% Office Chicago Minneapolis $ 168,000 100% $ 318,000 1% 57,000 30% 190,800 60% 111,000 70% 127,200 40% 80,400 52% 50,880 16% $ 30, 600 18% $ 76, 320 24% 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $81,000 per year? Assume no change in cost behavior patterns. Net operating income increase