Wingate Company, a wholesale distributor of electronic equipment, has been experiencing losses as shown by its most recent monthly contribution format income statement:Sales$ $1,619,000$Variable expenses$665,730$Contribution margin$953,270$Fixed expenses$1,049,000$Net operating income $($loss$)$$ $(95,730)$In an effort to resolve the problem, the company wants to prepare an income statement segmented by division. Accordingly, the Accounting Department provided the following information: DivisionEastCentralWestSales$ $419,000$$ $690,000$$ $510,000$Variable expenses as a percentage of sales$57\%36\%35\%$Traceable fixed expenses$ $268,000$$ $329,000$$ $200,000$Required:$1.$ Prepare a contribution format income statement segmented by divisions$\mathrm{.}2-$a$.$ The Marketing Department believes increasing the West Division's monthly advertising by $$24,000$ will increase that division's sales by $16\%.$ Assuming these estimates are accurate, how much would the company's net operating income increase $($decrease$)$ if the proposal is implemented?$2-$b$.$ Would you recommend the increased advertising?