Brislin Company has four operating divisions. During the first quarter of 2020, the company reported aggregate income from operations of $212,000 and the following divisional results.

DIVISION

I II III IV

sales $ 246,000 $195,000 $498,000 $ 452,000

costs of goods sold. 198,000 192,000 304,000 247,000

selling and administration expense 77,000 54,000 56,000 51,000

income (loss) from operation $ 29,000 $ 51,000 $138,000 $154,000

analysis reveals the following percentage of variable in each division.

I II III IV

cost of goods sold 73% 92% 77% 79%

selling and administrative expense 41 60 48 62

discontinuance of any division would save 50% of the fixed cost and expense 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 division I and II. (enter negative amounts using either a negative sign preceding the number eg -45 or parentheses eg 45

Division I Division II

contribution margin $ ________________ $_____________________