Lucido Products markets two computer games: Claimjumper and Makeover. A contribution format income statement for a recent month for the two games appears below:

ClaimjumperMakeoverTotal Sales$ 118,000$ 59,000$ 177,000 Variable expenses43,4809,62053,100 Contribution margin$ 74,520$ 49,380123,900 Fixed expenses 81,060 Net operating income $ 42,840

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