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 Chicago Minneapolis Sales Variable expenses Contribution margin Traceable fixed expenses Office segment margin Common fixed expenses not traceable to offices Net operating income $675,000 100.0% $135,000 1008 30% 364,500 54.0% 40,500 310,500 46.0% 151,200 22.4% 159,300 23.6% $ 24,300 108,000 16.0 $540,000 324,000 216,000 81,000 $135,000 1008 60% 40% 15% 25% 94,500 70,200 52 18% $ 51,300 7.6 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $67,500 per year? Assume no change in cost behavior patterns Net operating income increase