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:

$\backslash$table$[[$Sales$,$Total Company,Office$],[$Toronto$,$Vancol,iver$],[$$$750,000100\mathrm{.}0\%,$$$120,000100\%,$$$630,000,100\%$