Current Attempt in Progress Brislin Company has four operating divisions. During the first quarter of 2022, the company reported aggregate income from operations of $213,000 and the following divisional results. Division III IV Sales $250,000 $200,000 $500,000 $450.000 Cost of goods sold 200.000 192.000 300,000 250.000 Selling and administrative expenses 75,000 60.000 60.000 50.000 Income (loss) from operations $(25.000) $ (52,000) $140.000 $150,000 Analysis reveals the following percentages of variable costs in each division. III IV Cost of goods sold 70 % 90 % 80 % 75 % Selling and administrative expenses 40 40 60 50 60