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 $ $63,900$ $ $149,100$ $ $213,000$

Variable expenses $42,600106,500149,100$

Contribution margin $ $21,300$ $ $42,60063,900$

Fixed expenses $51,120$

Net operating income $ $12,780$

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.