Brislin Company has four operating divisions. During the first quarter of 2020, the company reported aggregate income from operations of $232,200 and the following divisional results. Division Sales Cost of goods sold Selling and administrative expenses Income (loss) from operations $253,000 195,000 502,000 $449,000 189,000 295,000 246,000 47,000 (19,800) (51,000) $147,000 156,000 197,000 75,800 57,000 60,000 Analysis reveals the following percentages of variable costs in each division. IV 73 % 59 Cost of goods sold 67 % 89 % 81 % 48 Selling and administrative expenses 37 62 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 I Consensus is that one or both of the divisions should be discontinued Compute the contribution margin for Divisions I and II. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Division I Division II Contribution margin Click if you would like to Show Work for this