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 $446,000 205,000 192,000 305,000 248,000 60,000 59,000 5,000 $ (27,600) (52,000) $134,000 $153,000 71,600 Analysis reveals the following percentages of variable costs in each division. Cost of goods sold 68 % 88% 81 % 74% Selling and administrative expenses 40594759 Discontinuance or any division would save 50% or the fixed costs and expenses for that division. Top management is very concerned about the unprofitable divisions (1 and. Consensus is that one or both of the divisions should be discontinued. Your answer is partially correct. Try again. Prepare an incremental analysis concerning the poss ble discontinuance of Division I. (Round answers to 0 decimal places, e.g. 1525. Enter negative amounts using either a negati preceding the number e.g.-45 or parentheses e.g. (45).) Net Income Increase (Decrease) Continue Eliminate Contribution margin 80960 Fixed costs Cost of goods sold 45100 Selling and administrative 28640 Total fixed expenses