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 $ $490,500100\mathrm{.}00\%$ $ $163,500100\mathrm{.}00\%$ $ $327,000100\mathrm{.}00\%$

Variable expenses $245,25050\mathrm{.}00\%49,05030\mathrm{.}00\%196,20060\mathrm{.}00\%$

Contribution margin $245,25050\mathrm{.}00\%114,45070\mathrm{.}00\%130,80040\mathrm{.}00\%$

Traceable fixed expenses $137,34028\mathrm{.}00\%85,02052\mathrm{.}00\%52,32016\mathrm{.}00\%$

Office segment margin $107,91022\mathrm{.}00\%$ $ $29,43018\mathrm{.}00\%$ $ $78,48024\mathrm{.}00\%$

Common fixed expenses not traceable to offices $68,67014\mathrm{.}00\%$

Net operating income $ $39,2408\mathrm{.}00\%$

Required:

$1-$a$.$ Compute the companywide break$-$even point in dollar sales.

$1-$b$.$ Compute the break$-$even point for the Chicago office and for the Minneapolis office.

$1-$c$.$ Is the companywide break$-$even point greater than, less than, or equal to the sum of the Chicago and Minneapolis break$-$even points?