Brislin Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $207,400 and the following divisional results. Division IV Sales Cost of goods sold Selling and administrative expenses Income (loss) from operations $249,000 $200,000 $498,000 $446,000 192,000 305,000 248,000 45,000 $ (27,600) (52,000) $134,000 $153,000 205,000 71,600 60,000 Analysis reveals the following percentages of variable costs in each division. III 81 % 47 IV 74 % 59 68 % 88 % 59 Cost of goods sold Selling and administrative expenses 40 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 Prepare an incremental analysis concerning the possible discontinuance of Division II. (Round answers to O 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) Continue Eliminate Contribution margin Fixed costs Cost of goods sold Selling and administrative Total fixed expenses Income (loss) from operations