An internal cost analysis estimated that variable costs represented the following percentages of COGs and Selling / Administrative expenses in each division * East West North South COGS 70% 35%0 75% 60% 60% 65%0 75% 9605 S QA EXPENSES Management is concerned about the two unprofitable divisions . Shutting down any division would eliminate about 60% of the fixed costs in that division . 1 . Complete the following table to calculate the Contribution margin of each division . East West North South Sales $ 550.000 $750, 000 $950. 000 $ 450.000 Variable costs $ 580,000 $ 700,000 $ 825. 000 $525. 000 Cont . margin $ - 30,000 $ 50,000 $ 125, 000 $ - 75. 000 Fixed costs Net ON . Income