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	$ 116,000	$ 58,000	$ 174,000
Variable expenses	42,760	9,440	52,200
Contribution margin	$ 73,240	$ 48,560	121,800
Fixed expenses			82,320
Net operating income			$ 39,480

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.