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	$ 106,000	$ 53,000	$ 159,000
Variable expenses	26,440	5,360	31,800
Contribution margin	$ 79,560	$ 47,640	127,200
Fixed expenses			94,080
Net operating income			$ 33,120

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.