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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 $ 98,000     $ 49,000 $ 147,000

Variable expenses   30,400       6,350     36,750

Contribution margin $ 67,600     $ 42,650     110,250

Fixed expenses                 86,625

Net operating income               $ 23,625

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

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