Sunland Company has four operating divisions. During the first quarter of 2020, the company reported aggregate income from operations of $204,000 and the following divisional results.

		Division
		I		II		III		IV
Sales		$250,000		$198,000		$499,000		$446,000
Cost of goods sold		198,000		192,000		298,000		254,000
Selling and administrative expenses		75,000		63,000		63,000		46,000
Income (loss) from operations		$ (23,000)		$ (57,000)		$138,000		$146,000

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

		I			II			III			IV
Cost of goods sold		69	%		90	%		80	%		74	%
Selling and administrative expenses		41			62			52			58

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.

Prepare an incremental analysis concerning the possible discontinuance of Division II. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Continue		Eliminate		Net Income Increase (Decrease)
Contribution margin		$		$		$
Fixed costs
Cost of goods sold
Selling and administrative
Total fixed expenses
Income (loss) from operations		$		$		$