SB Exercise 6-16 through Exercise 6-17 (Algo) [The following information applies to the questions displayed below.] 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 $ 490,000 100% 243,000 50% 247,000 50% 139,600 28% 107,400 22% 68,600 14% $ 38,800 8% Office Chicago Minneapolis $ 170,000 100% $ 320,000 100% 51,000 30% 192,000 60% 119,000 70% 128,000 40% 88,400 52% 51,200 16% $ 30,600 18% $ 76,800 24% Req 1A Reg 1B Req 10 Compute the break-even point for the Chicago office and for the Minneapolis office. (Round "CM ratio" to 2 decimal places and final answer to the nearest whole number.) Break-even Point Chicago office Minneapolis office