Raner, Harris and Chan is a consulting firm that specializes in information systems for medical and dental clinics. The firm has two officesone in Chicago and one in Minneapolis. The firm classifies the direct costs of consulting jobs as variable costs. A contribution format segmented income statement for the companys most recent year is given:

	Total Company	Office
Chicago	Minneapolis
Sales	$ 481,500	100.00%	$ 160,500	100.00%	$ 321,000	100.00%
Variable expenses	240,750	50.00%	48,150	30.00%	192,600	60.00%
Contribution margin	240,750	50.00%	112,350	70.00%	128,400	40.00%
Traceable fixed expenses	134,820	28.00%	83,460	52.00%	51,360	16.00%
Office segment margin	105,930	22.00%	$ 28,890	18.00%	$ 77,040	24.00%
Common fixed expenses not traceable to offices	67,410	14.00%
Net operating income	$ 38,520	8.00%

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?

Compute the companywide break-even point in dollar sales. (Round your final answer to the nearest whole number.)

Break-even point in dollar sales

Compute the break-even point for the Chicago office and for the Minneapolis office. (Round your final answer to the nearest whole number.)

	Break-even Point
Chicago office
Minneapolis office

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