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	$	102,000			$	51,000		$	153,000
Variable expenses		31,600				6,650			38,250
Contribution margin	$	70,400			$	44,350			114,750
Fixed expenses									86,400
Net operating income								$	28,350

Required:

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