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 $ $57,600$ $ $134,400$ $ $192,000$

Variable expenses $38,40096,000134,400$

Contribution margin $ $19,200$ $ $38,40057,600$

Fixed expenses $46,080$

Net operating income $ $11,520$

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.