Please help me answer the last part of this question. Thank you!!!

Problem 7-5 (Part Level Submission) Sheffield Company has four operating divisions. During the first quarter f 2017, the company reported aggregate income from operations of $205,000 and the following divisional results. Division III IV Sales $198,000 $501,000 $448,000 $247,000 Cost of goods sold 200,000 190,000 298,000 254,000 Selling and administrative expenses 75,000 64,000 63,000 45,000 Income (loss) from operations $(28,000) $(56,000) $140,000 $149,000 Analysis reveals the following percentages of varlable costs each division T III IV Cost of goods sold 67 % 88% 81 78% Selling and administrative expenses 38 57 50 57 Discontinuance of any division would save 50% f 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. n 1I Is ellminated. Dlvision II's unavoldable fixed costs are allocated equaly to the continuing divislons. (If anount decreases net income then enter the amount using alther a negative slan preceding the number e.g. -45 parentheses e.a (45).) SHEFFIELD COMPANY CVP Income Statement For the Quarter Ended March 31, 2017 Divisions III IV Total 5010D Sales 247000 44800D 1196000 Varlable costs - 241380 Cast af qocds sald -134000 -196120 -573500 Selling and administrative -28500 -31500 -25650 -85650 Total varlaple costs -162500 -272860 -223770 -659150 Cantributian margin 22812 a4500 22423D 536850 Fixed cests Cast af goads sald 66000 Selling and administrative 46500 Total fixed casts Income (loss) from operations