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 companys contribution format income statement for the most recent month is given below: Sales (14,000 units at $25 per unit) $ 350,000 Less: Variable expenses 210,000 Contribution margin 140,000 Less: Fixed expenses 148,000 Net operating loss $ (8,000)