Sales $ $89,100$ $ $207,900$ $ $297,000$

Variable expenses $59,400148,500207,900$

Contribution margin $ $29,700$ $ $59,40089,100$

Fixed expenses $71,280$

Net operating income $ $17,820$

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.