Bed & Bath, a retailing company, has two departmentsHardware and Linens. The companys most recent monthly contribution format income statement follows: Total Department Hardware Linens Sales $ 4,160,000 $ 3,120,000 $ 1,040,000 Variable expenses 1,274,000 872,000 402,000 Contribution margin 2,886,000 2,248,000 638,000 Fixed expenses 2,160,000 1,320,000 840,000 Net operating income (loss) $ 726,000 $ 928,000 $ (202,000) A study indicates that $374,000 of the fixed expenses being charged to Linens are