need help with b) pls put steps

Oriole Manufacturing Company has four operating divisions. During the first quarter of 2022, the company reported aggregate income from operations of $159,200 and the following divisional results: Division II III IV Sales $515,000 $409,200 $308,500 $175,400 Cost of goods sold 298,400 246,600 272,600 154,200 Selling and administrative expenses 65,000 75,500 64,600 72,000 Income (loss) from operations $151,600 $87,100 $(28,700) $(50,800) The analysis reveals the following percentages of variable costs in each division: II III IV Cost of goods sold 68% 89% 76% 92% Selling and administrative expenses 42 51 65 70 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 (III and IV). The consensus is that the company should discontinue one or both of these divisions.(a) V Your answer is correct. Calculate the contribution margin for divisions III and IV. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).) Divisions Ill Divisions IV Contribution margin $ 59334 -16864(b) Prepare an incremental analysis for the possible discontinuance of (1) division III and (2) division I'V. (Round answers to O decimal places, e.g. 125. Enter all negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) (1) Division III Income Increase Division III: Keep Div. Ill Shut Div. Ill [Decrease) Contribution margin $ $ Fixed costs Totals (2) Division IV Income Increase Division IV: Keep Div. IV Shut Div. IV (Decrease) Contribution margin Fixed costs Totals What course of action q continued d for each division? eliminated Division III should be division IV should be