Wingate Company, a wholesale distributor of electronic equipment, has been experiencing losses for some time, as shown by its most recent monthly contribution format income statement, which follows: Sales $ 1,651,000 Variable expenses 756,710 Contribution margin 894,290 Fixed expenses 984,000 Net operating income (loss) $ (89,710 ) In an effort to isolate the problem, the president has asked for an income statement segmented by division. Accordingly, the Accounting Department has developed the following information: Division East Central West Sales $ 431,000 $ 690,000 $ 530,000 Variable expenses as a percentage of sales 61 % 37 % 45 % Traceable fixed expenses $ 297,000 $ 320,000 $ 194,000 Required: 1. Prepare a contribution format income statement segmented by divisions, as desired by the president. 2-a. As a result of a marketing study, the president believes that sales in the West Division could be increased by 19% if monthly advertising in that division were increased by $28,000. Calculate the incremental net operating income.