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:

Total Company Office

Chicago Minneapolis

Sales $ $472,500100\mathrm{.}00\%$ $ $157,500100\mathrm{.}00\%$ $ $315,000100\mathrm{.}00\%$

Variable expenses $236,25050\mathrm{.}00\%47,25030\mathrm{.}00\%189,00060\mathrm{.}00\%$

Contribution margin $236,25050\mathrm{.}00\%110,25070\mathrm{.}00\%126,00040\mathrm{.}00\%$

Traceable fixed expenses $132,30028\mathrm{.}00\%81,90052\mathrm{.}00\%50,40016\mathrm{.}00\%$

Office segment margin $103,95022\mathrm{.}00\%$ $ $28,35018\mathrm{.}00\%$ $ $75,60024\mathrm{.}00\%$

Common fixed expenses not traceable to offices $66,15014\mathrm{.}00\%$

Net operating income $ $37,8008\mathrm{.}00\%.$ Compute the break$-$even point for the Chicago office and for the Minneapolis office.