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 $ $98,000$ $ $49,000$ $ $147,000$

Variable expenses $36,2807,82044,100$

Contribution margin $ $61,720$ $ $41,180102,900$

Fixed expenses $81,900$

Net operating income $ $21,000$

Required:

What is the company's overall contribution margin $($CM$)$ ratio?

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

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