Blossom Manufacturing Company has four operating divisions. During the first quarter of 2022, the company reported aggregate income from operations of $214,600 and the following divisional results: Division 11 III IV Sales $529,900 $410,400 $308.700 $176,100 289.100 240,900 266,600 153,000 Cost of goods sold Selling and administrative expenses 57,600 70.400 60,600 72.300 Income (loss) from operations $183,200 $99,100 $(18,500) $(49,200) The analysis reveals the following percentages of variable costs in each division: 1 11 IH IV 72% 92% 75% 929 Cost of goods sold Selling and administrative expenses 42 48 65 70 Discontinuance of any division would sawe 50% of the fixed costs and expenses for that division Top management is very concerned about the unprofitable divisions (ill and IV). The consensus is that the company should discontinue one or both of these divisions. Calculate the contribution margin for divisions II and IV. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45)) Division 11 Divisions IV Contribution margin