Problem 20-5A Brislin Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $188,400 and the following divisional results. Division III IV Sales $246,000 $197,000 $503,000 $444,000 Cost of goods sold 205,000 194,000 305,000 250,000 Selling and administrative expenses 71,500 64,000 60,000 52,000 Income (loss) from operations $ (30,600) $ (61,000) $138,000 $142,000 Analysis reveals the following percentages of variable costs in each division. I II III IV Cost of goods sold 74 % 88 % 78% 76 % Selling and administrative expenses 37 51 50 59 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. Compute the contribution margin for Divisions I and II. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Division 1 Division II Contribution margin Prepare an incremental analysis concerning the possible discontinuance of Division I. (Round answers to o decimal places, e.g. 1525. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)