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

$\backslash$table$[[$Sales$,$Total Company,Office$],[Ch,,$Minne,otis$],[$$$,522,000,100\mathrm{.}00\%,$$$174,000,100\mathrm{.}00\%,$$$348,000,100\mathrm{.}00\%$