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	$	106,000			$	53,000		$	159,000
Variable expenses		26,440				5,360			31,800
Contribution margin	$	79,560			$	47,640			127,200
Fixed expenses									92,640
Net operating income								$	34,560

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.