Can you please help me with part b2 the red part is incorrect and also help me complete part C and D

Brislin Company has four operating divisions. During the first quarter of 2020, the company reported aggregate income from operations of $204,000 and the following divisional results. Sales Cost of goods sold Selling and administrative expenses Income (loss) from operations 1 $250,000 198,000 75,000 $(23,000) Division II III $198,000 $499,000 192,000 298,000 63,000 63,000 $(57,000) $138,000 IV $446,000 254,000 46,000 $146,000 Analysis reveals the following percentages of variable costs in each division. 1 Cost of goods sold Selling and administrative expenses 69 % 41 II 90 % 62 III 80 % 52 IV 74 % 58 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).) Division 1 Division II (13,860) Contribution margin $ 82630 $ (b1) Your answer is correct. Prepare an incremental analysis concerning the possible discontinuance of Division (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Continue Eliminate Net Income Increase (Decrease) 82630 $ 32630 61380 i 30690 i 30690 Contribution margin Fixed costs Cost of goods sold Selling and administrative Total fixed expenses Income (loss) from operations 44250 1 22125 105630 52515 52815 (23000) 152815) 1290151 e Textbook and Media (62) Your answer is partially correct. Prepare an incremental analysis concerning the possible discontinuance of Division II. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Continue Eliminate Net Income Increase (Decrease) (13.860) $ $ 13,860 19200 9600 9600 Contribution margin Fixed costs Cost of goods sold Selling and administrative Total fixed expenses Income (loss) from operations -37170 -18585 -18585 56370 -28185 28185 $ (42510) (28185) 14325