[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 $ 675,000 100.00 364,500 54.08 310,500 46.08 151,200 22.40 159,300 23.69 108,000 16.00 $ 51,300 7.68 Office Chicago Minneapolis $ 135,000 1009 $ 540,000 1001 40,500 300 324,000 600 94,500 700 216,000 400 70,200 52% 81,000 15% $ 24,300 189 $ 135,000 258 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