Complete the contribution format income statement at break-even point for the company showing the appropriate levels of sales for the two products. (Input all amounts as positive values except losses which should be indicated by a minus sign. Leave no cells blank - be certain to enter "0" wherever required. Do not round intermediate calculations. Round your answers to the nearest dollar amount.)

Lucky Products markets two computer games: Predator and Runway. A contribution format income statement for a recent month for the two games appears below:

	Predator		Runway		Total
Sales	$	104,000	$	52,000	$	156,000
Variable expenses		25,960		5,240		31,200
Contribution margin	$	78,040	$	46,760		124,800
Fixed expenses						91,680
Net operating income					$	33,120