Cheyenne Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $231,300 and the following divisional results.

Division IIIIIIIV Sales $253,000 $195,000 $502,000 $449,000 Cost of goods sold 197,000190,000295,000 246,000 Selling and administrative expenses 75,70057,00060,00047,000 Income (loss) from operations$ (19,700)$ (52,000)$147,000$156,000

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

IIIIIIIV Cost of goods sold 67%89%81%73%Selling and administrative expenses 37624859

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.

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 I Division II Contribution margin $

$