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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$[[\backslash$table$[[$Sales$],[$Variabte expenses$],[$Contribution margin$],[$Traceable fixed expenses$]],$Total Company,Office$],[$Chicago$,$Minneapolis$],[$$$450,000,100\%,$$$150,000,100\%,$$$300,000,100\%$