2. Lucido Products markets two computer games: Claimjumper and Makeover. A contribution format income statement for a recent month for the two games appears below:

	Claimjumper	Makeover	Total
Sales	$ 110,000	$ 55,000	$ 165,000
Variable expenses	34,000	7,250	41,250
Contribution margin	$ 76,000	$ 47,750	123,750
Fixed expenses			85,725
Net operating income			$ 38,025

Required:

1. What is the overall contribution margin (CM) ratio for the company?

2. What is the company's overall break-even point in dollar sales?

3. Prepare a contribution format income statement at the company's break-even point that shows the appropriate levels of sales for the two products.