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 36,280 7,820 44,100

Contribution margin $61,720 $41,180 102,900

Fixed expenses 77,490

Net operating income $25,410

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