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Raner, Harris and Chan is a consulting firm specializing in information systems for medical and dental clinics. The firm has two offices$$one in Chicago and one in Minneapolis. It classifies the direct costs of consulting jobs as variable costs. A contribution format segmented income statement for the company$$s most recent year is given below:

Total Company Office

Chicago Minneapolis

Sales $ $459,000100\mathrm{.}00\%$ $ $153,000100\mathrm{.}00\%$ $ $306,000100\mathrm{.}00\%$

Variable expenses $229,50050\mathrm{.}00\%45,90030\mathrm{.}00\%183,60060\mathrm{.}00\%$

Contribution margin $229,50050\mathrm{.}00\%107,10070\mathrm{.}00\%122,40040\mathrm{.}00\%$

Traceable fixed expenses $128,52028\mathrm{.}00\%79,56052\mathrm{.}00\%48,96016\mathrm{.}00\%$

Office segment margin $100,98022\mathrm{.}00\%$ $ $27,54018\mathrm{.}00\%$ $ $73,44024\mathrm{.}00\%$

Common fixed expenses not traceable to offices $64,26014\mathrm{.}00\%$

Net operating income $ $36,7208\mathrm{.}00\%$

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?