Bed & Bath, a retailing company, has two departments, Hardware and Linens. The company's most recent monthly contribution format income statement follows Total Sales Variable expenses Contribution margin Fixed expenses Net operating income (loss) 4,350,000 $3,190,000 1,160,000 411,000 749,000 870,000 941,000 $1,062,000 (121,000) 1,229,000 818,000 3,121,000 2,372,000 2,180,000 1,310,000 sales of the Hardware Deparment