Lucid 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 $ 96,000 $ 48,000 $ 144,000 Variable expenses 35,560 7,640 43,200 Contribution margin $ 60,440 $ 40,360 100,800 Fixed expenses 81,900 Net operating income $ 18,900