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 $ $114,000$ $ $57,000$ $ $171,000$

Variable expenses $35,2007,55042,750$

Contribution margin $ $78,800$ $ $49,450128,250$

Fixed expenses $82,800$

Net operating income $ $45,450$

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.