SB Exercise $7-16$ through Exercise $7-17($Static$)[$The following information applies to the questions displayed below.$]$ 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: $[[$Sales$,$Total Company,Office$],[$Chicago$,$Minneapolis$],[450,000,100\%,150,000,100\%,300,000,100\%$