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Raner, Harris and 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:

By how much would the company's net operating income increase if Minneapolis increased its sales by $$75,000$ per year? Assume

no change in cost behavior patterns.