Required information [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 Chicago Minneapolis $ 120,000 100% $ 480,000 100% 36,000 30% 288,000 604 84,000 70% 192,000 40% 62,400 524 72,000 15% 141,600 23.6% $ 21,600 18% $ 120,000 25% 96,000 16.0% $ 45,600 7.6% Sales Variable expenses Contribution margin Traceable fixed expenses office segment margin Common fixed expenses not traceable to offices. Net operating income. Total Company $ 600,000 100.0% 324,000 54.0 276,000 46.0% 134,400 22.44 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $60,000 per year? Assume no change in cost behavior patterns.