Brislin Company has four operating divisions. During the first quarter of $2020,$ the company reported aggregate income from operations of $$188,400$ and the following divisional results.

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.

$($a$)$

Compute the contribution margin for Divisions I and II$.($Enter negative amounts using either a negative sign preceding the number eg$.-45$ or parentheses e$.$g$.(45).)$

Division I

Division II

Contribution margin

$

$$ $