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	$	118,000			$	59,000		$	177,000
Variable expenses		36,400				7,850			44,250
Contribution margin	$	81,600			$	51,150			132,750
Fixed expenses									85,725
Net operating income								$	47,025

part 1:

what is overall contribution margin ratio?

part 2:

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

part 3:

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