Brislin Company has four operating divisions. During the first quarter of $2020,$ the company reported aggregate income from operations of $$214,200$ and the following divisional results.

$\backslash$table$[[,$Division,$],[,$I,II$,$III,IV$,],[$Sales$,$$$254,000,$$$199,000,$$$501,000,$$$443,000,],[$Cost of goods sold,$204,000,189,000,301,000,247,000,],[$Selling and administrative expenses,$69,800,60,000,57,000,55,000,],[$Income $($loss$)$ from operations,$$(19,800),,$$$(50,000),$$$143,000,$$$141,000$