Lucido Products markets two computer games: Claimjumper and Makeover. A contribution format income statement for a recent month for the two games appears on the following page:

	Claimjumper		Makeover		Total
Sales	$30,000		$70,000		$100,000
Variable expenses	$20,000		$50,000		$70,000
Contribution margin	$10,000		$20,000		$30,000
Fixed expenses					$24,000
Net operating income					$6,000

Required:

• 1. Compute the overall contribution margin (CM) ratio for the company.
• 2. Compute the overall break-even point for the company in sales dollars.
• 3. Verify the overall break-even point for the company by constructing a contribution format income statement showing the appropriate levels of sales for the two products.