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: Office Total Company Sales $ 456,000 Variable expenses 227,700 100% 50% Chicago $ 153,000 45,900 100% Minneapolis $ 303,000 100% 306 181,800 60% Contribution margin 228,300 50% Traceable fixed expenses 128,040 office segment margin 100,260 281 228 107,100 79,560 70% 121,200 406 528 48,480 168 $ 27,540 18% $ 72,720 248 Common fixed expenses not traceable to offices Net operating income 63,840 148 $ 36,420 88 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $76,500 per year? Assume no change in cost behavior patterns. Net operating income increase