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	$	104,000			$	52,000		$	156,000
Variable expenses		25,960				5,240			31,200
Contribution margin	$	78,040			$	46,760			124,800
Fixed expenses									91,680
Net operating income								$	33,120

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.