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	$	98,000	$	49,000	$	147,000
Variable expenses		30,400		6,350		36,750
Contribution margin	$	67,600	$	42,650		110,250
Fixed expenses						87,750
Net operating income					$	22,500

1. Complete the contribution format income statement at break-even point for the company showing the appropriate levels of sales for the two products. (Do not round intermediate calculations. Round your answers to the nearest dollar amount.)