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	$ 100,000	$ 50,000	$ 150,000
Variable expenses	31,000	6,500	37,500
Contribution margin	$ 69,000	$ 43,500	112,500
Fixed expenses			86,400
Net operating income			$ 26,100

Required:

What is the overall contribution margin (CM) ratio for the company?

What is the company's overall break-even point in dollar sales?

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