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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$,,,$Office$],[$Total Company,Chicago,Minneapolis$],[$$$468,000,100\mathrm{.}00\%,$$$156,000,100\mathrm{.}00\%,$$$312,000,100\mathrm{.}00\%$