Raner, Harris & 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 $ 535,500 100.00% $ 178,500 100.00% $ 357,000 100.00%

Variable expenses 267,750 50.00% 53,550 30.00% 214,200 60.00%

Contribution margin 267,750 50.00% 124,950 70.00% 142,800 40.00%

Traceable fixed expenses 149,940 28.00% 92,820 52.00% 57,120 16.00%

Office segment margin 117,810 22.00% $ 32,130 18.00% $ 85,680 24.00%

Common fixed expenses not traceable to offices 74,970 14.00%

Net operating income $ 42,840 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?