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has two offices - one in Toronto and one in Vancouver. The firm classifies the direct costs of consulting jobs as variable costs. A segmented

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:
\table[[Sales,Totl Company,Office],[Toronto,Vancouver],[$750,000,100.0%,$150,000,100%,$600,000,100%
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