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	$	94,000	$	47,000	$	141,000
Variable expenses		23,560		4,640		28,200
Contribution margin	$	70,440	$	42,360		112,800
Fixed expenses						92,640
Net operating income					$	20,160

CM RATIO: 80%

OVER-ALL BREAK EVEN POINT: $115,800

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.)

Lucido Products
Contribution Income Statement
	Claimjumper	Makeover	Total
Sales