I need the process of this part explained further I understand the total of each then the percentage but after that I am lost! Help!

=55% =$75,000 Requirement 3: Verify the overall break-even point for the company by constructing a contribution format income statement showing the appropriate levels of sales for the two products. Running Skiing Total Original dollar sales $120,000 $40,000 $160,000 Percent of total 75% 25% 100% Sales at break-even $ 56,250 $18,750 $ 75,000 Running Skiing Total Sales $56,250 $18,750 $75,000 Variable expenses 25,781 7,969 33,750 Contribution margin $30,469 $10,781 41,250 Fixed expenses 41,250 Net operating income S 0 - 3:52 / 3:56