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	$	94,000	$	47,000	$	141,000
Variable expenses	23,560	4,640	28,200
Contribution margin	$	70,440	$	42,360	112,800
Fixed expenses	92,640
Net operating income	$	20,160

CM RATIO: 80%

OVER-ALL BREAK EVEN POINT: $115,800

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
Contribution Income Statement
Claimjumper	Makeover	Total
Sales