Pharoah Company has four operating divisions. During the first quarter of 2025, the company reported aggregate income from operations of $207,000 and the following divisional results. Division T IV Sales $247,000 $198,000 $501,000 $448,000 Cost of goods sold 200,000 189,000 298,000 254,000 Selling and administrative expenses 75,000 63,000 63,000 45,000 h Income (loss) from operations $ (28,000) $ (54,000) $140,000 $149,000 Analysis reveals the following percentages of variable costs in each division. II IV Cost of goods sold 67 % 88 % 81 % Selling and administrative expenses 38 57 50 RG 78 % 57 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 (I and II). Consensus is that one or both of the divisions should be discontinued. (a) Compute the contribution margin for Divisions I and II. (Enter negative amounts using either a negative sign preceding the number eg -45 or parentheses eg. (45).) Division I Contribution margin $ S Division II