[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 $ 450,000 100% Chicago $ 150,000 Minneapolis 100% $ 300,000 100% Variable expenses 225,000 50% 45,000 30% 180,000 609 Contribution margin 225,000 50% 105,000 70% 120,000 40% Traceable fixed expenses 126,000 28 78,000 52% 48,000 168 Office segment margin. 99,000 $ 27,000 228 18 $ 72,000 246 Common fixed expenses not traceable to offices Net operating income 63,000 149 $ 36,000 86 Exercise 6-16 Part 2 (Static) Working with a Segmented Income Statement; Break-Even Analysis [LO6-4, LO6-5) 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $75,000 per year? Assume no change in cost behavior patterns. Net operating income increase