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 $ $114,000$ $ $57,000$ $ $171,000$

Variable expenses $42,0409,26051,300$

Contribution margin $ $71,960$ $ $47,740119,700$

Fixed expenses $79,380$

Net operating income $ $40,320$

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.