Sales	$30,000	$70,000	$100,000
Variable expenses	20,000	50,000	70,000
Contribution margin	$10,000	$20,000	30,000
Fixed expenses			24,000
Net operating income			$6,000

Requirement 1:

Compute the overall contribution margin (CM) ratio for the company. (Round your answer to the nearest whole percent. Omit the "%" sign in your response.)

Overall CM ratio

%

Requirement 2:

Compute the overall break-even point for the company in sales dollars. (Omit the "$" sign in your response.)

Overall break-even

$

Requirement 3:

Prepare contribution format income statement at the companys break even point to show the appropriate levels of sales for the two products.