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 $ 522,000 100.00% 261,000 50.00% 261,000 50.00% 146,160 28.00% 114,840 22.00% Office Chicago Minneapolis $ 174,000 100.00% $ 348,000 100.00% 52,200 30.00% 208,800 60.00% 121,800 70.00% 139,200 40.00% 90,480 52.00% 55,680 16.00% $ 31,320 18.00% $ 83,520 24.00% 73,080 $ 41,760 14.00% 8.00% 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $87,000 per year? Assume no change in cost behavior patterns. Net operating income increase