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

	A	B	Total
Sales	$100000	$50000	$150000
V.C	25000	5000	30000
C.M	$75000	$45000	120000
F.C			90000
N.O. Income			$30000

Required:

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

2. Compute the overall break-even point for the company in sales dollars.

3. Verify the overall break-even point for the company by constructing a contribution format income statement showing the appropriate levels of sales for the two products.