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	$ 118,000	$ 59,000	$ 177,000
Variable expenses	36,400	7,850	44,250
Contribution margin	$ 81,600	$ 51,150	132,750
Fixed expenses			85,050
Net operating income			$ 47,700

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.