Show me the steps to solve 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 $ $118,000$ $ $59,000$ $ $177,000$

Variable expenses $29,3206,08035,400$

Contribution margin $ $88,680$ $ $52,920141,600$

Fixed expenses $89,040$

Net operating income $ $52,560$

Required:

Prepare a contribution format income statement at the company's break$-$even point that shows the appropriate levels of sales for the two products.