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	$	104,000			$	52,000		$	156,000
Variable expenses		32,200				6,800			39,000
Contribution margin	$	71,800			$	45,200			117,000
Fixed expenses									86,175
Net operating income								$	30,825

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.