Memofax, Inc. produces memory enhancement software for computers. Sales have been 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 (17,800 units) Less: Variable expenses Contribution margin Less: Fixed expenses Net operating loss $400,000 306,000 102,000 108,000 $ (6,000) Memofax, Inc. produces memory enhancement software for computers. Sales have been 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 (17,800 units) Less: Variable expenses Contribution margin Less: Fixed expenses Net operating loss $400,000 306,000 102,000 108,000 $ (6,000)