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 $ 108,000 $ 54,000 $ 162,000 Variable expenses 39,880 8,720 48,600 Contribution margin $ 68,120 $ 45,280 113,400 Fixed expenses 81,480 Net operating income $ 31,920 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.)