Brislin Company has four operating divisions. During the first quarter of 2017, the company raported aggregate income from operations of $207,400 and the following divisional results Division IV Sales Cost of goods sold Selling and administrative expenses74,600 Income (loss) from operations (32,600) $ (52,000) $142,000 $150,000 $245,000 ?198,000 $501,000 $450,000 203,000 190,000 297,000 254,000 60,000 62,000 6,000 Analysis reveals the following percentages of variable costs in each division. IV 73 % Cost of goods sold 66 % 88 % 78% Selling and administrative expenss 40 SB 57 Discontinuance of any division would save 50% of the feed 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 Compute the contribution margin for Divisions I and II. (Enter negative amounts using either a negative sign precoding the number o.g. -45 or parentheses o.g. (45).) Division I Division II Contribution margins (b1) Prepare an incremental analysis concerning the possible discontinuance of Division I. (Round answers to 0 decimal places, e.g. 1525. Enter negative amounts using either a negative sign preceding the number o.g.-45 or parentheses e.g. (45).) Net Income Increase (Decrease) Eliminate Contribution margin Fixed costs Cast of goods sold Selling and administrative Total fixed expense Income (loss) from operations (b2) Prepare an incremental analysis concerning the possible discontinuance of Division IL. (Round answers to 0 decimal places, e.g. 1525. Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Net Income Increase (Decrease) Eliminate Contribution margin Fixed costs Cost of goods sold Selling and administrative Total fixed expenses Income (loss) from operations ^