Lucido Products markets two computer games: Claimjumper and Makeover. A contribution margin income statement for a recent month for the two games appears as follows:

		Claimjumper			Makeover			Total
Sales		$	65,000		$	85,000		$	150,000
Less: Variable expenses			45,000			60,000			105,000
Contribution margin		$	20,000		$	25,000			45,000
Less: Fixed expenses									36,000
Net income								$	9,000

3. Calculate the overall break-even point for the company by constructing an income statement showing the appropriate levels of sales for the two products.