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	$	94,000			$	47,000		$	141,000
Variable expenses		34,840				7,460			42,300
Contribution margin	$	59,160			$	39,540			98,700
Fixed expenses									82,530
Net operating income								$	16,170

Required:

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.