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 30,400 6,350 36,750

Contribution margin $ 67,600 $ 42,650 110,250

Fixed expenses 86,625

Net operating income $ 23,625

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