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 $88,200

Net Operating Income $44,550

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