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	$	104,000	$	52,000	$	156,000
Variable expenses		25,960		5,240		31,200
Contribution margin	$	78,040	$	46,760		124,800
Fixed expenses						91,200
Net operating income					$	33,600

Required:
1.	Compute the overall contribution margin (CM) ratio for the company.

2.	Compute the overall break-even point for the company in dollar sales. (Do not round intermediate calculations. Round your answer to the nearest dollar amount.)

3.	Complete the contribution format income statement at break-even point for the company showing the appropriate levels of sales for the two products. (Do not round intermediate calculations. Round your answers to the nearest dollar amount.)