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	$ 106,000	$ 53,000	$ 159,000
Variable expenses	39,160	8,540	47,700
Contribution margin	$ 66,840	$ 44,460	111,300
Fixed expenses			79,170
Net operating income			$ 32,130

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.