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Raner, Harris and Chan js 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$[[,$Total Company,office$],[,,,,$Minne,$62$is$],[$Sales$,$$$,477,000,100\mathrm{.}00\%,$$$,159,000,100\mathrm{.}00\%,$$$318,000,100\mathrm{.}008],[$Variable expenses,,$238,500,50\mathrm{.}00\%,,47,700,30\mathrm{.}00\%,190,800,60\mathrm{.}00\%$