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 $ 600,000 100.0% 324, 000 54.0% 276,000 46.0% 134, 400 22.4% 141,600 23.6% 96,000 16.0% 45,600 7.6% Office Chicago Minneapolis $ 120,000 100% $ 480,000 100% 36,000 30% 288,000 60% 84,000 70% 192,000 40% 62,400 52% 72,000 15% $ 21,600 18% $ 120,000 25% 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