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	$	116,000			$	58,000		$	174,000
Variable expenses		28,840				5,960			34,800
Contribution margin	$	87,160			$	52,040			139,200
Fixed expenses									88,560
Net operating income								$	50,640

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.