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	$	114,000			$	57,000		$	171,000
Variable expenses		28,360				5,840			34,200
Contribution margin	$	85,640			$	51,160			136,800
Fixed expenses									92,640
Net operating income								$	44,160

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.

(Do not round intermediate calculations. Round your answers to the nearest dollar amount.)

Engberg Company
Contribution Income Statement
	Claimjumper	Makeover	Total
			$0
			0
	$0	$0	0
Net operating income (loss)