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	$ 531,000	100.00%	$ 177,000	100.00%	$ 354,000	100.00%
Variable expenses	265,500	50.00%	53,100	30.00%	212,400	60.00%
Contribution margin	265,500	50.00%	123,900	70.00%	141,600	40.00%
Traceable fixed expenses	148,680	28.00%	92,040	52.00%	56,640	16.00%
Office segment margin	116,820	22.00%	$ 31,860	18.00%	$ 84,960	24.00%
Common fixed expenses not traceable to offices	74,340	14.00%
Net operating income	$ 42,480	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?