Also asked is to lay out an incremental analysis concerning the possible discontinuance of Division 1, and 2.

Bramble Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $210,200 and the following divisional res Division H E III 2 Sales $254,000 $197,000 $499,000 $451,000 Cost of goods sold 197,000 193,000 302,000 246,000 Selling and administrative expenses 69,800 63,000 65,000 55,000 Income (loss) from operations $ (12,800) $ (59,000) $132,000 $150,000 Analysis reveals the following percentages of variable costs in each division. H III 2 Cost of goods sold 67 %' 90 % 82 % 77% Selling and administrative expenses 8 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 Divisions I and II. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Division I Division II Contribution margin