sales $ 96,000 $ 48,000 $ 144,000 variable expenses 35,560 7,640 43,200 contribution margin $ 60,440 $ 40,360 100,800 fixed expenses 77,700 net operating income $ 23,100 required: 1. what is the overall contribution margin (cm) ratio for the company? 2. what is the company's overall break-even point in dollar sales? 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.