Problem 21-5A (Part Level Submission) Brislin Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $183,700 and the following divisional results.

Division
I	II	III	IV
Sales	$250,000	$198,000	$499,000	$443,000
Cost of goods sold	200,000	194,000	305,000	255,000
Selling and administrative expenses	70,300	62,000	65,000	55,000
Income (loss) from operations	$ (20,300)	$ (58,000)	$129,000	$133,000

Analysis reveals the following percentages of variable costs in each division.

I	II	III	IV
Cost of goods sold	66	%	88	%	81	%	76	%
Selling and administrative expenses	38	57	52	60

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 e.g. -45 or parentheses e.g. (45).)

(B) prepare an incremental analysis concerning the possible discontinuation of Division 1.

(C)Prepare an incremental analysis concerning the possible discontinuation of division II.

PLEASE DO BOTH PARTS!!!!