Ricardo 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									88,080
Net operating income								$	39,120

Prepare a contribution format income statement at the company's break-even point that shows the appropriate levels of sales for the two products. (Do not round intermediate calculations. Round your answers to the nearest dollar amount.) \

Contribution Income Statement Claimjumper Makeover Total Sales $ $ Variable expenses Contribution margin $ Fixed expenses Net operating income (loss) $