Lucido Products markets two computer games: Claimjumper and Makeover. A contribution format income statement for a recent month for the two games appears below Sales Variable expenses Claimjumper Makeover $ 106,000 53,000 Total 159,000 47,700 39,160 8,540 Contribution margin 66,840 $ 44,460 Fixed expenses 111,300 80,430 Net operating income $ 30,870