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	$	110,000	$	55,000	$	165,000
Variable expenses		34,000		7,250		41,250
Contribution margin	$	76,000	$	47,750		123,750
Fixed expenses						85,275
Net operating income					$	38,475

2.	Compute the overall break-even point for the company in dollar sales. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)

3.	Complete the contribution format income statement at break-even point for the company showing the appropriate levels of sales for the two products. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount.)