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,$],[$$$531,000,100\mathrm{.}00\%,$$$177,000,100\mathrm{.}00\%,$$$354,000,100\mathrm{.}00\%$