Company has four operating divisions. During the first quarter of 2022, the company reported aggrega ions of $194,000 and the following divisional results. Division || III IV $251,000 $195,000 $502,000 $446,000 of goods sold 205,000 189,000 302,000 251,000 g and administrative expenses 76,000 63,000 60,000 54,000 me (loss) from operations $ (30,000) $ (57,000) $140,000 $141,000 sis reveals the following percentages of variable costs in each division. I || III IV of goods sold 68 % 90 % 79 % 73 % ng and administrative expenses 39 57 49 62 ntinuance of any division would save 50% of the fixed costs and expenses for that division.