wwwry " UMPLUR YULLUS Umuy umuw. Check my wc 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 Sales Variable expenses Contribution margin Traceable fixed expenses Office segment margin Common fixed expenses not traceable to offices Net operating income Tatal Company $ 525,000 100.0% 283.500 54.0 241,500 46.05 117,600 22.43 123, 900 23.6% 84,000 16.00 $ 39,900 7.65 Office Chicago Minneapolis $ 105,000 1008 $ 420,000 100% 31,500 303 252,000 60% 73,500 700 168,000 40% $4,600 52% 69,000 153 $ 18,900 163 $ 105,000 256 Exercise 6-16 Part 2 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $52,500 per year? Assume no change in cost behavior patterns. Net operating income increase