P$7-5($LO $6),$ AN Brislin Company has four operating divisions. During the first quarter of $2022,$ the company reported aggregate

$7-20$

income from operations of $$213,000$ and the following divisional results.

Division

$7-27$

$7-27$

$7-27$

$7-28$

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

$7-29$

Cost of goods sold

Selling and administrative expenses

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