Please complete part 1 and 2. The information in the 2nd chart is all guesses so please correct it and fill in the missing boxes

Middleton Associates is a consulting firm that specializes in information systems for construction and landscaping companies. The firm has two offices-one in Toronto and one in Vancouver. The firm classifies the direct costs of consulting jobs as variable costs. A segmented contribution format income statement for the company's most recent year is given below: Total Company Sales $ 1,000,000 100.00% $ Office Toronto Vancouver 180,000 100% $ 820,000 100% 54,000 492,000 30 60 Variable expenses 546,000 54.60 454,000 45.40 126,000 328,000 70 40 Contribution margin Traceable fixed expenses 73,800 172,200 17.22 41 98,400 12 Office segment margin 281,800 28.18 52,200 $ 29% $229,600 28% Common fixed expenses not traceable to offices 102,500 10.25 Operating income $ 179,300 17.93% Required: 1. By how much would the company's operating income increase if Vancouver increased its sales by $90,000 per year? Assume no change in cost behaviour patterns. Net operating income 2-a. Refer to the original data. Assume that sales in Toronto increase by $25,000 next year and that sales in Vancouver remain unchanged. Assume no change in fixed costs. Prepare a new segmented income statement for the company. (Round your percentage answers to 2 decimal places.) Sales Variable expenses Contribution margin Traceable fixed expenses Total Company Amount % $ 1.025,000 100.00 553,500 $ 471,500 100.00 182,450 Segments Toronto Vancouver Amount % Amount $ 205,000 100.00 $ 820,000 100.00 61,500 30.00 492,000 60.00 143,500 70.00 328,000 40.00 84,050 41.00 98,400 12.00 Office segment margin $ 289,050 100.00 $ 59,450 29.00 $ 229,600 28.00 Common fixed expenses not traceable to segments Operating income 105,063 183,987 $ 100.00