Bed \& Bath, a retailing company, has two departments-Hardware and Linens. The company's most recent monthly contribution format income statement follows: A study indicates that $378,000 of the fixed expenses being charged to Linens are sunk costs or allocated costs that will continue even if the Linens Department is dropped. In addition, the elimination of the Linens Department will result in a 20% decrease in the sales of the Hardware Department. Required: What is the total financial impact of discontinuing the Linens Department? (See below if you need a hint.) Mints: (1) Remember thot if sales drop in the Hardware department, this will impact both sales revenue and variable costs: (2) in regard to the fixed costs in the Linens Dept, remember that you need to account for what can be saved (Le, what chonges) in your analys/s, not what remains; (3) Example 11.26 is a similar