Total

Hardware

$($WorkingRemarks$)$

Linens

Sales

$2,517,400$

$2,517,400$

$(3070000*(1-18\%)$

Variable expenses

$783,920$

$783,920$

$(956000*(1-18\%)$

Contribution margin

$1,733,480$

$1,733,480$

Fixed expenses

$1,828,000$

$1,450,000$

$378,000$

Net operating income $($loss$)$

$(94520)$

$283,480$

$(378000)$