Raner, Harris and Chan is a consulting firm that specializes in information systems for medical and dental clinics. The firm has two offices-one 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 company's most recent year is given: Office Total Company Chicago Minneapolis Sales $ 540,000 100.00% $ 180,000 100.00% $ 360,000 100.00% Variable expenses 270,000 50.00% 54,000 30.00% 216,000 60.00% Contribution margin 270,000 50.00% 126,000 70.00% 144,000 40.00% Traceable fixed expenses 151,200 28.00% 93,600 52.00% 57,600 16.00% Office segment margin 118,800 22.00% $ 32,400 18.00% $ 86,400 24.00% Common fixed expenses not traceable to offices 75,600 14.00% Net operating income $ 43,200 8.00% Exercise 6-16 Part 1 (Algo) Working with a Segmented Income Statement; Break-Even Analysis [LO6-4, LO6-5] 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?