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	$	110,000			$	55,000		$	165,000
Variable expenses		27,400				5,600			33,000
Contribution margin	$	82,600			$	49,400			132,000
Fixed expenses									93,360
Net operating income								$	38,640

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.