2 5 The following information was taken from the segmented income statement of Restin, Inc., and the company's three divisions: Restin, Los Angeles Bay Area Central Valley Inc . Division Division Division Revenues $1,024,000 $288,000 $323,000 $413,000 Variable operating expenses 568,400 158,400 175,000 235,000 Controllable fixed expenses 243,000 76,000 86,000 81,000 Noncontrollable fixed expenses 93,000 26,000 31,000 36,000 In addition, the company incurred common xed costs of $21,300, The prot margin controllable by the Central Valley segment manager is: Multiple Choice O $61,000, $91000, $178,000. $53,900. $39,700. 0000