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	$ 98,000	$ 49,000	$ 147,000
Variable expenses	36,280	7,820	44,100
Contribution margin	$ 61,720	$ 41,180	102,900
Fixed expenses			78,750
Net operating income			$ 24,150

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.