Middleton Associates is a consulting firm that specializes in information systems for construction and landscaping...

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Accounting

Middleton Associates is a consulting firm that specializes in information systems for construction and landscaping companies. The firm has two offices-one in Toronto and one in Vancouver. The firm classifies the direct costs of consulting jobs as variable costs. A segmented contribution format income statement for the company's most recent year is given below:
\table[[Sales,Total Company,Office],[Toronto,Vancol,iver],[$750,000100.0%,$120,000100%,$630,000,100%
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