Brislin Company has four operating divisions. During the first quarter of 2022, the company reported aggregate income from operations of $213,000 and the following divisional results. Division IV Sales $250,000 $200,000 $500,000 $450,000 Cost of goods sold 200,000 192,000 300,000 250,000 Selling and administrative expenses 75,000 Income (loss) from operations 60,000 $ (25,000) $ (52,000) $140,000 60,000 50,000 $150,000 Analysis reveals the following percentages of variable costs in each division. " IV Cost of goods sold 70 % 90 % 80 % 75 % Selling and administrative expenses 40 60 50 78 60