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 $ $82,800$ $ $193,200$ $ $276,000$

Variable expenses $55,200138,000193,200$

Contribution margin $ $27,600$ $ $55,20082,800$

Fixed expenses $66,240$

Net operating income $ $16,560$

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.