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									85,500
Net operating income								$	24,750

Required:

Prepare a contribution format income statement at the company's break-even point that shows the appropriate levels of sales for the two products.