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.

INSTRUCTIONS: COMPUTE THE CONTRIBUTION FOR DIVISIONS $1$ AND $2.$ Analysis reveals the following percentages of variable costs in each division.

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.