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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$],[$Chicago$,$Minneapolis$],[$Variable expenses,,$225,000,50\%,\backslash$table$[[150,000],[45,000]],\backslash$table$[[100\%$