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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 (12,000 units at $20 per unit $240,000 Less: Variable expenses 144,000 Contribution margin 96,000 Less: Fixed expenses 101,000 (5,000) Net operating loss