Pharoah Manufacturing Company has four operating divisions. During the first quarter of $2022,$ the company reported aggregate income from operations of $$191,500$ and the following divisional results:

$\backslash$table$[[,$Division,$],[,$I,II$,$NI$,$IV$,],[$Sales$,$$$529,600,$$$392,900,$$$311,500,$$$175,600,],[$Cost of goods sold,$285,400,241,300,265,800,151,800,],[$Selling and administrative expenses,$63,600,74,200,62,800,73,200,],[$Income $($loss$)$ from operations,$$180,{600}_{?},,$$$77,400,$$$(17,100{)}_{?},$$$(49,400)$