Wildhorse Manufacturing Company has four operating divisions. During the first quarter of 2022, the company reported aggregate income from operations of $181,400 and the following divisional results: Division 11 III IV Sales $505.900 $406,300 $312,800 $176,000 153,000 288,500 241,200 269.400 Cost of goods sold Selling and administrative expenses Income (loss) from operations 52,200 72.900 69.200 73.200 $165,200 $92.200 $(25,800) $(50,200) The analysis reveals the following percentages of variable costs in each division: 1 II III IV 92% 72% 92% 74% Cost of goods sold Selling and administrative expenses 41 52 65 70 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 (III and IV). The consensus is that the company should discontinue one or both of these divisions. Calculate the contribution margin for divisions III and IV. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45)) Divisions III Divisions IV Contribution margin $ $