Required information [The following information applies to the questions displayed below.] 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: office Total Company Chicago Minneapolis Sales $ 490,500 Variable expenses 245,250 100.00% 50.00% $163,500 49,050 100.00% 30.00% $ 327,000 100.00% 196,200 60.00% Contribution margin 245,250 50.00% 114,450 70.00% 130,800 40.00% Traceable fixed expenses 137,340 28.00% 85,020 52.00% 52,320 16.00 office segment margin 107,910 22.00% $29,430 18.00% $ 78,480 24.00% Common fixed expenses not traceable to offices 68,670 Net operating incone $ 39,240 14.00% 8.00% 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $81,750 per year? Assume no change in cost behavior patterns. Net operating income increase