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Cardio World Incorporated $($CWI$)$ is a sporting goods retailer that specializes in bicycles, running shoes, and related clothing. The firm has become successful by careful attention to trends in cycling, running, and changes in the technology and fashion of sport clothing. In recent years, however, the profit margins have begun to fall, and CWI has decided to employ a contribution income statement to further analyze the company's profitability. The company has two stores, one in Hartford, Connecticut, and the other in Boston, Massachusetts. The total sales for the two stores for the most recent year are $$7,025,000$ and $$5,875,000$ for the Hartford and Boston stores, respectively. Both stores are considered profit centers, and within each store are two profit centers: one for clothing and the other for cycle and running shoes $($called "cycle and run" below$).$ The breakdown of sales within the two stores is approximately $50\%$ clothing and $50\%$ cycle and run for Boston but is estimated to be $60\%$ is to $40\%$ for Hartford due to the greater interest in cycling in the Boston area. CWI is interested in finding the profit contribution of clothing and cycle and run at the Hartford store but not at the Boston store.

Cost of purchases for resale averages $60\%$ of retail value at Boston; at Hartford, the cost is $70\%$ for clothing and $50\%$ for cycle and run. Variable operating costs at each store are similar: $30\%$ of retail sales at Boston, and at Hartford, variable operating costs are $25\%$ of retail sales for the clothing unit and $35\%$ for the cycle and run unit. CWI estimates it has a total of $$1,175,000$ fixed cost, of which $$325,000$ calnnot be traced to either store; of the remaining $$850,000,$$$475,000$ is traceable to the stores and controllable by store managers, and $$375,000$ can be traced to the stores but cannot be controlled in the short term by the store managers. These fixed costs are estimated to be traceable to the stores as follows:

$\backslash$table$[[$Fixed Controllable costs,Percent of$],[$Boston$,$Total Cost$],[$Hartford total,$45\%$