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		37,000				8,000			45,000
Contribution margin	$	63,000			$	42,000			105,000
Fixed expenses									81,900
Net operating income								$	23,100

Required:

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

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

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