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 $ 4,130,000 $ 3,050,000 $ 1,080,000 Variable expenses 1,341,000 922,000 419,000 Contribution margin 2,789,000 2,128,000 661,000 Fixed expenses 2,240,000 1,400,000 840,000 Net operating income (loss) $ 549,000 $ 728,000 $ (179,000) A study indicates that $377,000 of the fixed expenses being charged to Linens a