Office
	Total Company						Chicago						Minneapolis
Sales	$	450,000		100	%		$	150,000		100	%		$	300,000		100	%
Variable expenses		225,000		50	%			45,000		30	%			180,000		60	%
Contribution margin		225000		50	%			105,000		70	%			120,000		40	%
Traceable fixed expenses		126,000		28	%			78,000		52	%			48,000		16	%
Office segment margin		99,000		22	%		$	27,000		18	%		$	72,000		24	%
Common fixed expenses not traceable to offices		63,000		14	%
Net operating income	$	36,000		8	%