urrent Attempt in Progress

Brislin Company has four operating divisions. During the first quarter of $2022,$ the company reported aggregate income from operations of $$213,000$ and the following divisional results.

$\backslash$table$[[,$Division$],[,$I,II$,$III,IV$,],[$Sales$,$$$250,000,$$$200,000,$$$500,000,$$$450,000,],[$Cost of goods sold,$200,000,192,000,300,000,250,000,],[$Selling and administrative expenses,$75,000,60,000,60,000,50,000,],[$Income $($loss$)$ from operations,$$(25,000),$$$(52,000),$$$140,000,$$$150,000,],[,,,,,]]$

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

$\backslash$table$[[,$I,II$,$III,IV$],[$Cost of goods sold,$70\%,90\%,80\%,75\%$