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 $ $70,200$ $ $163,800$ $ $234,000$

Variable expenses $46,800117,000163,800$

Contribution margin $ $23,400$ $ $46,80070,200$

Fixed expenses $56,160$

Net operating income $ $14,040$

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.