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		24,040		4,760		28,800
Contribution margin	$	71,960	$	43,240		115,200
Fixed expenses						92,880
Net operating income					$	22,320

Required:
1.	Compute the overall contribution margin (CM) ratio for the company.

2.	Compute the overall break-even point for the company in dollar sales. (Do not round intermediate calculations. Round your answer to the nearest dollar amount.)

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.)

	LUCIDO PRODUCTS
	Contributiton Income Statement
	Claimjumper	Makeover	Total
Input category here for account.	$	$

• Administrative expenses
• Advertising
• Beginning merchandise inventory
• Commissions
• Cost of goods sold
• Depreciation
• Direct labor
• Direct materials
• Ending merchandise inventory
• Fixed expenses
• Indirect labor
• Indirect materials
• Purchases
• Sales
• Selling expenses
• Variable expenses