Bramble Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $210,200 and the following divisional results.

		Division
		I		II		III		IV
Sales		$254,000		$197,000		$499,000		$451,000
Cost of goods sold		197,000		193,000		302,000		246,000
Selling and administrative expenses		69,800		63,000		65,000		55,000
Income (loss) from operations		$ (12,800)		$ (59,000)		$132,000		$150,000

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

		I			II			III			IV
Cost of goods sold		67	%		90	%		82	%		77	%
Selling and administrative expenses		41			62			51			60

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.

Prepare an incremental analysis concerning the possible discontinuance of Division I. (Round answers to 0 decimal places, e.g. 1525. If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Continue		Eliminate		Net Income Increase (Decrease)
Contribution margin		$		$		$
Fixed costs
Cost of goods sold
Selling and administrative
Total fixed expenses
Income (loss) from operations		$		$		$