Crane Company has four operating divisions. During the first quarter of 2022, the company reported aggregate income from operations of $210,600 and the following divisional results Division IV Sales Cost of goods sold $245,000 $197,000 $504,000 $450,000 200,000 Selling and administrative expenses Income (loss) from operations 72.400 $(27,400) $(58,000) 63,000 192,000 301,000 249,000 58,000 50,000 $145,000 $151.000 Analysis reveals the following percentages of variable costs in each division. " IV Cost of goods sold 73 % 91% 82 % 75 % Selling and administrative expenses 39 59 50 61 Discontinuance of any division would save 50% of the fixed costs and expenses for that division Top management is very concerned about the unproft able divisions (I and 10. Consensus is that one or both of the divisions should be discontinued