Problem 20-5A (Part Level Submission) Brislin Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $212,900 and the following divisional results. Division I II III IV Sales $253,000 $198,000 $505,000 $445,000 Cost of goods sold 203,000 194,000 295,000 253,000 Selling and administrative expenses 75,100 57,000 61,000 50,000 Income (loss) from operations $ (25,100) $ (53,000) $149,000 $142,000 Analysis reveals the following percentages of variable costs in each division. I II III IV Cost of goods sold 74 % 91 % 80 % 74 % Selling and administrative expenses 41 58 50 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. Collapse question part (a) 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 I Division II Contribution margin $ $