! 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 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 $ 504,000 100% 252,000 50% 252,000 50% 141, 120 28% 110,880 22% 70,560 14% $ 40,320 8% Office Chicago Minneapolis $ 177,000 100% $ 327,000 100% 53,100 30% 196, 200 60% 123,900 70% 130,800 40% 92,040 52% 52,320 16% $ 31,860 18% $ 78,480 24% 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $84,000 per year? Assume no change in cost behavior patterns. Net operating income increase