100-% 5 Sales Variable expenses Total Company $ 712,5 00 0 384,7 54.0% 50 327,7 46.0% 50 159,6 22.4% 00 Office Chicago Minneapolis 142,5 10 570,0 10. % $ % 00 0 00 0 42,75 342,0 30% 60% 0 00 99,75 228,0 70% 40% 0 00 74,10 52% 85,50 15% 0 Contribution margin Traceable fixed expenses Office segment margin 23.6% $ 25,65 0 18% $ 142,5 00 25% Common fixed expenses not traceable to offices 168,1 50 114,00 0 $ 54,15 0 16.0% Net operating income 7.6% 1. Compute the companywide break-even point in dollar sales. 2. Compute the break-even point for the Chicago office and for the Minneapolis office. 3. Is the company wide break-even point greater than, less than or equal to the sum of the Chicago and Minneapolis break-even points