I need to be shown the calculation for each answer in the excel sheet, please. I don't need just the final answer. I have the answers I need the calculation to show how we got these numbers.

P12-5 Brislin Company has four operating divisions. During the first quarter of 2017 , the company reported aggregate income from operations of $213,000 and the following divisional results. 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 (I and II). Consensus is that one or both of the divisions should be discontinued. Instructions (a) Compute the contribution margin for Divisions I and II. (b) Prepare an incremental analysis concerning the possible discontinuance of (1) Division I and (2) Division II. What course of action do you recommend for each division? (c) Prepare a columnar condensed income statement for Brislin Company, assuming Division II is eliminated. (Use the CVP format.) Division II's unavoidable fixed costs are allocated equally to the continuing divisions. (d) Reconcile the total income from operations ($213,000) with the total income from operations without Division II. (a) (b) (1) Division II should be eliminated as its negative contribution margin is $8800. Income from operations would increase $30,400 if Division II is eliminated. Division I should be continued because it is producing positive contribution margin of $80,000. Income from operations will decrease $27,500 by discontinuing this division. (c) BRISLIN COMPANY CVP Income Statement For the Quarter Ended March 31, 2017 (1) Division's fixed cost of goods sold plus 1/3 of Division II's unavoidable fixed cost of goods sold [$192,000(100%90%)50%=$9,600]. Each division's share is $3200 (2) Division's fixed selling and administrative expense plus 1/3 of Division II's unavoidable fixed selling and administrative expenses [\$60,000 X (100\% - 60\%) X 50%=$12,000]. Each division's share is $4,000. 1) Income from operations with Division II of $213,000 (given) plus incremental income of $30,400 from eliminating Division II =$243400 income from operations without Division II. P12-5 Brislin Company has four operating divisions. During the first quarter of 2017 , the company reported aggregate income from operations of $213,000 and the following divisional results. 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 (I and II). Consensus is that one or both of the divisions should be discontinued. Instructions (a) Compute the contribution margin for Divisions I and II. (b) Prepare an incremental analysis concerning the possible discontinuance of (1) Division I and (2) Division II. What course of action do you recommend for each division? (c) Prepare a columnar condensed income statement for Brislin Company, assuming Division II is eliminated. (Use the CVP format.) Division II's unavoidable fixed costs are allocated equally to the continuing divisions. (d) Reconcile the total income from operations ($213,000) with the total income from operations without Division II. (a) (b) (1) Division II should be eliminated as its negative contribution margin is $8800. Income from operations would increase $30,400 if Division II is eliminated. Division I should be continued because it is producing positive contribution margin of $80,000. Income from operations will decrease $27,500 by discontinuing this division. (c) BRISLIN COMPANY CVP Income Statement For the Quarter Ended March 31, 2017 (1) Division's fixed cost of goods sold plus 1/3 of Division II's unavoidable fixed cost of goods sold [$192,000(100%90%)50%=$9,600]. Each division's share is $3200 (2) Division's fixed selling and administrative expense plus 1/3 of Division II's unavoidable fixed selling and administrative expenses [\$60,000 X (100\% - 60\%) X 50%=$12,000]. Each division's share is $4,000. 1) Income from operations with Division II of $213,000 (given) plus incremental income of $30,400 from eliminating Division II =$243400 income from operations without Division