Raner, Harris & 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: Sales Variable expenses Contribution margin Traceable fixed expenses Office segment margin Common fixed expenses not traceable to offices Net operating income Total Company $ 412,500 100.0% 222,750 54.0% 189,750 46.0% 92,400 22.4% 97,350 23.6% 66,000 16.0% $ 31,350 7.6% Office Chicago Minneapolis $ 82,500 100% $ 330,000 100% 24,750 30% 198,000 60% 57,750 70% 132,000 40% 42,900 52% 49,500 15% $ 14,850 18% $ 82,500 25% Required: 7-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