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	$	118,000			$	59,000		$	177,000
Variable expenses		29,320				6,080			35,400
Contribution margin	$	88,680			$	52,920			141,600
Fixed expenses									94,080
Net operating income								$	47,520

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.