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 $114,000 $57,000 $171,000
Variable expenses 42,040 9,260 51,300
Contribution margin $71,960 $47,740 119,700
Fixed expenses 78,750
Net operating income $40,950

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