[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: 1005 Total Company $ 675,000 100.0% 364,500 54.00 310,500 46.00 151,200 22.48 159,300 23.64 108,000 16.08 $ 51,300 7.65 Sales Variable expenses Contribution margin Traceable fixed expenses office segment margin Common fixed expenses not traceable to office Net operating income office Chicago Minneapolis $ 135,000 1000 $ 540,000 40,500 30 324,000 600 94,500 709 216,000 400 70,200 81,000 154 $ 24,300 $ 135,000 528 180 254 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 3. Assume that sales in Chicago increase by $45,000 next year and that sales in Minneapolls remain unchanged. Assume no change in fixed costs. a. Prepare a new segmented income statement for the company. (Round your percentage answers to 1 decimal place (i.e. 0.1234 should be entered as 12.3).)