I need the last parts at C

Question 7 Flounder Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $212,300 and the following divisional results Division IV Sales Cost of goods sold Selling and administrative expenses Income (loss) from operations $247,000 $198,000 $499,000 $448,000 193,000 295,000 250,000 48,000 $ (25,700) $ (51,000) $139,000 $150,000 203,000 69,700 56,000 65,000 Analysis reveals the following percentages of variable costs in each division. IV 76 % 60 Cost of goods sold 71% 88 % 81 % Selling and administrative expenses 38 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 ( d. Consensus is that one or both of the divisions should be discontinued 59 50