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	$	96,000	$	48,000	$	144,000
Variable expenses		29,800		6,200		36,000
Contribution margin	$	66,200	$	41,800		108,000
Fixed expenses						86,400
Net operating income					$	21,600

Required:
1.	Compute the overall contribution margin (CM) ratio for the company.

2.	Compute the overall break-even point for the company in dollar sales. (Do not round intermediate calculations. Round your answer to the nearest dollar amount.)

3.	Complete the contribution format income statement at break-even point for the company showing the appropriate levels of sales for the two products. (Do not round intermediate calculations. Round your answers to the nearest dollar amount.)