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 $ 108,000 $ 54,000 $ 162,000

Variable expenses 33,400 7,100 40,500

Contribution margin $ 74,600. $ 46,900 121,500

Fixed expenses 87,525

Net operating income $ 33,975

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.