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	$ 108,000	$ 54,000	$ 162,000
Variable expenses	33,400	7,100	40,500
Contribution margin	$ 74,600	$ 46,900	121,500
Fixed expenses			85,725
Net operating income			$ 35,775

Required:

( Correct answer gets thumbs up on their previous answers)

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.