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			89,280
Net operating income			$ 52,320

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.