Brislin Company has four operating divisions. During the first quarter of 2020, the company reported aggregate income from operations of $207,400and the following divisional results.

Sales$249,000 $200,000 $498,000 $446,000

Cost of goods sold205,000 192,000 305,000 248,000

Selling and administrative expenses71,600 60,000 59,000 45,000

Income (loss) from operations$ (27,600)$ (52,000)$134,000$ 153,000

Analysis reveals the following percentages of variable costs in each division.

Cost of goods sold68% 88% 81% 74%

Selling and administrative expenses40 59 47 59

iscontinuance 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.

What is the contribution margin for the first division and second division. (each space between the numbers is a different division)