Sandhill Company has four operating divisions. During the first quarter of 2022, the company reported aggregate income from operations of $216,600 and the following divisional results. Division 11 111 IV Sales $253,000 $195,000 $501,000 $447,000 Cost of goods sold 197,000 195,000 296,000 250,000 69,400 63,000 61,000 Selling and administrative expenses Income (loss) from operations 48,000 $(13,400) $(63,000) $144,000 $149,000 Analysis reveals the following percentages of variable costs in each division. 1 II III IV Cost of goods sold 72 % 89% 79 % 76 % Selling and administrative expenses 40 57 52 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 (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 1 Division 11 Contribution margin $