Bed & Bath, a retailing company, has two departments$-$Hardware and Linens. The company's most recent monthly contribution format income statement follows:

$\backslash$table$[[,$Total,Department$],[,$Hardware,Linens$],[$Variable expenses,$1,305,000,893,000,412,000],[$Fixed expenses,$2,160,000,1,310,000,850,000],[$Net operating income $($loss$),$$$595,000,$$$837,000,$$$(242,000)$