Brislin Company has four operating divisions. During the first quarter of $2020,$ the company reported aggregate income from

operations of $$216,400$ and the following divisional results.

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

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.

$($a$)$

Your answer is correct.

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$.(45).)$

$($b$1)$

Prepare an incremental analysis concerning the possible discontinuance of Division I. $($Enter negative amounts using either $a$

negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$