If someone can explain step by step in order that would be super helpful!! thank you in advance

Brislin Company has four operating divisions. During the first quarter of $2024,$ the company reported aggregate income from operations of $$213,000$ and the following divisional results.

Division

Sales

Cost of goods sold

Selling and administrative expenses

Income $($loss$)$ from operations

$\backslash$table$[[$Division$],[1,||,$III,W$,$T$0$TAL,$],[$$$250,000,$$$200,000,$$$500,000,$$$450,000,$$$1,400,000,],[200,000,192,000,300,000,250,000,942,000,],[75,000,60,000,60,000,50,000,245,000,],[$$$25,000,($$$52,000],$$$140,000,$$$150,000,$$$213,000,]]$

Analysis reveals the follow ing percentages of variable costs in each division.

Cost of good sold

Selling and administrative expenses

$\backslash$table$[[$I$,$II$,$III,IV$],[70\%,90\%,80\%,75\%$