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Raner, Harris and 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:

Total Company Office

Chicago Minneapolis

Sales $ $522,000100\mathrm{.}00\%$ $ $174,000100\mathrm{.}00\%$ $ $348,000100\mathrm{.}00\%$

Variable expenses $261,00050\mathrm{.}00\%52,20030\mathrm{.}00\%208,80060\mathrm{.}00\%$

Contribution margin $261,00050\mathrm{.}00\%121,80070\mathrm{.}00\%139,20040\mathrm{.}00\%$

Traceable fixed expenses $146,16028\mathrm{.}00\%90,48052\mathrm{.}00\%55,68016\mathrm{.}00\%$

Office segment margin $114,84022\mathrm{.}00\%$ $ $31,32018\mathrm{.}00\%$ $ $83,52024\mathrm{.}00\%$

Common fixed expenses not traceable to offices $73,08014\mathrm{.}00\%$

Net operating income $ $41,7608\mathrm{.}00\%$

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?