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	$	120,000	$	60,000	$	180,000
Variable expenses		44,200		9,800		54,000
Contribution margin	$	75,800	$	50,200		126,000
Fixed expenses						80,430
Net operating income					$	45,570

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 final answers to the nearest dollar amount.)