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Raner, Harris & Chan is a consulting firm that specializes in information systems for medicat 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 Hinneapol Sales $.462,000 156.000 100 Variable expenses $ 306,000 100% 211.000 Sex 45, Contribution margin 103,600 GON 239.000 S 100.200 70% 122,400 Traceable fixed expenses 129,560 81,120 52 48,960 16 Office segment margin 101,640 $ 28,080 18 $73,440 2 Common fixed expenses not traceable to offices 64,650 Net operating income $ 36,960 8 28% 225 14 2. By how much would the company's net operating income increase it Minneapolis increased its sales by $77,000 per year? Assume no change in cost behavior patterns. Netopotating income increase