Please solve this problem

Problem 20-SA (Part Level Submission) Brislin Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $194,100 and the following divisional results. Division IV Sales Cost of goods sold Seling and administrative expenses Income (loss) from operations $251,000 $195,000 $502,000 $446,000 190,000 302,000 251,000 54,000 $ (29,900) (57,000) $140,000 $141,000 205,000 75,900 62,000 60,000 Analysis reveals the following percentages of variable costs in each division IV 73 % 62 Cost of goods sold 68 % 90% 79 % 49 Selling and administrative expenses 39 57 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