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	$ 104,000	$ 52,000	$ 156,000
Variable expenses	38,440	8,360	46,800
Contribution margin	$ 65,560	$ 43,640	109,200
Fixed expenses			80,220
Net operating income			$ 28,980

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.