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

$

102,000

$

51,000

$

153,000

Variable expenses

25,480

5,120

30,600

Contribution margin

$

76,520

$

45,880

122,400

Fixed expenses

92,400

Net operating income

$

30,000

Required:

1.

Compute the overall contribution margin (CM) ratio for the company

2.

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