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 $ 540,000 100.000 270,000 50.000 270,000 50.000 151,200 28.000 118,800 22.000 Office chicago Minneapolis $ 180,000 100.000 $ 360,000 100.000 54,000 30.00 216,000 60.000 126,000 70.000 144,000 40.000 93,600 52.000 57,600 16.000 $ 32,400 18.00 $ 86,400 24.000 75,600 $ 43,200 14.000 8.000 Required: 1-a. Compute the companywide break-even point in dollar sales. 1-5. 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? 2. By how much would the company's net operating income increase if Minneapolis increased its sales by $90,000 per year? Assume no change in cost behavior patterns. Not operating income increase