Problem 7-5A Brislin Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $207,400 and the following divisional results. Division IV Sales Cost of goods sold Selling and administrative expenses Income (loss) from operations $245,000 $198,000 $501,000 $450,000 190,000 297,000 254,000 46,000 $ (32,600) (52,000) $142,000 $150,000 203,000 74,600 60,000 62,0 00 Analysis reveals the following percentages of variable costs in each division. IV 73 % 57 66 % 88 % 58 78 % 48 Cost of goods sold Selling and administrative expenses 40 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 DivisionsI and II. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Division Division II Contribution margin