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	$106,000	$53,000	$159,000
Variable expenses	32,800	6,950	39,750
Contribution margin	$73,200	$46,050	119,250
Fixed expenses			82,575
Net operating income			$36,675

Requirement 1:

Compute the overall contribution margin (CM) ratio for the company. (Omit the "%" sign in your response.)

Overall CM ratio

%

Requirement 2:

Compute the overall break-even point for the company in sales dollars. (Omit the "$" sign in your response.)

Overall break-even

$

Requirement 3:

Verify the overall break-even point for the company by constructing a contribution format income statement showing the appropriate levels of sales for the two products. (Round your answers to the nearest dollar amount. Do not round your interim calculation. Leave no cells blank - be certain to enter "0" wherever required. Input all amounts as positive values. Omit the "$" and "%" sign in your response.)

	Claimjumper	Makeover	Total
Original dollar sales	$	$	$
Sales at break-even	$	$	$

	Claimjumper	Makeover	Total
Sales	$	$	$
Variable expenses
Contribution margin	$	$
Fixed expenses
Net operating income			$