P20.5 (LO 6), AN 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 | 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. || ||| IV Cost of goods sold 70% 90% 80% 75% Selling and administrative expenses 40 60 50 60 Discontinuance of any division would save 50% of the fixed costs and expenses for that division.