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	$ 108,000	$ 54,000	$ 162,000
Variable expenses	39,880	8,720	48,600
Contribution margin	$ 68,120	$ 45,280	113,400
Fixed expenses			80,010
Net operating income			$ 33,390

Required:

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.