Raner, Harris and Chan is a consulting firm specializing in information systems for medical and dental clinics. The firm has two offices$-$one in Chicago and one in Minneapolis. It 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 below:

$\backslash$table$[[$Sales$,$Total Company,Office$],[$Chicago$,$Minneapolis$],[$$$450,000,100\%,$$$150,000,100\%,$$$300,000,100\%$