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	$	120,000			$	60,000		$	180,000
Variable expenses		44,200				9,800			54,000
Contribution margin	$	75,800			$	50,200			126,000
Fixed expenses									81,270
Net operating income								$	44,730

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.