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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 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 $ 477,000 100.00% 238,500 50.00% 238,500 50.00% 133,560 28.00% 104,940 22.00% Office Chicago Minneapolis $ 159,000 100.00% $ 318,000 100.00% 47,700 30.00% 190,800 60.00% 111,300 70.00% 127,200 40.00% 82,680 52.00% 50,880 16.00% $ 28,620 18.00% $ 76,320 24.00% 66,780 $ 38,160 14.00% 8.00% 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