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	$	112,000			$	56,000		$	168,000
Variable expenses		34,600				7,400			42,000
Contribution margin	$	77,400			$	48,600			126,000
Fixed expenses									86,400
Net operating income								$	39,600

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.