Faxmatic, Inc., produces memory enhancement kits for fax machines. Sales have beern very erratic, with some months showing a profit and some months showing a loss. The company's contribution format income statement for the most recent month is given below: Sales (18,000 units at $65 per unit) s 1,170,000 702,000 Variable expenses 468,000 Contribution margin Fixed expenses Net operating loss 481,000 $ (13,000)