Blossom Company has four operating divisions. During the first quarter of 2025, the company reported aggregate income from operations of $232,400 and the following divisional results.

Division
	I	II	III	IV
Sales	$245,000	$195,000	$495,000	$443,000
Cost of goods sold	195,000	189,000	295,000	245,000
Selling and administrative expenses	67,600	54,000	55,000	45,000
Income (loss) from operations	$(17,600)	(48,000)	$145,000	$153,000

Analysis reveals the following percentages of variable cost in each division.

Division
	I	II	III	IV
Cost of goods sold	66%	87%	77%	73%
Selling and administrative expenses	37	57	47	57

Discontinuance of any division would save 50% of the fixed costs and expenses for that division.

Top management is very concerned about the unprofitable divisions (I and II). Consensus is that one or both of the divisions should be discontinued.

Compute the contribution margin for divisions I and II.

Division
	I	II
Contribution Margin