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	$	98,000			$	49,000		$	147,000
Variable expenses		30,400				6,350			36,750
Contribution margin	$	67,600			$	42,650			110,250
Fixed expenses									83,700
Net operating income								$	26,550

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.