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		42,760				9,440			52,200
Contribution margin	$	73,240			$	48,560			121,800
Fixed expenses									79,380
Net operating income								$	42,420

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.