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	$	96,000			$	48,000		$	144,000
Variable expenses		29,800				6,200			36,000
Contribution margin	$	66,200			$	41,800			108,000
Fixed expenses									83,025
Net operating income								$	24,975

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.