I can not figure out the fixed costs. Please help. These are all the pictures to the question.

Sandhill Manufacturing Company has four operating divisions. During the first quarter of 2022, the company reported aggregate income from operations of $150,900 and the following divisional results: The analysis reveals the following percentages of variable costs in each division: 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. SANDHILLMANUFACTURING COMPANY CVP Income Statement For the Quarter Ended March 31, 2022 \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & \multicolumn{2}{|c|}{ Div 1} & \multicolumn{2}{|c|}{ Div II } & \multicolumn{3}{|c|}{ Div III } \\ \hline Sales & v & $ & 506200 & $ & 399700 & $ & 3107 & \\ \hline Variable costs & & & 225930i & & 266088 & & 241898 & i \\ \hline Contribution margin & & & 280270 & & 133612 & & 688 & \\ \hline Fixed costs & & & 133870 & & 55312 & & 927 & \\ \hline Net income / (loss) & & $ & 146400 & $ & 78300 & $ & 329 & \\ \hline \end{tabular}