3. Braga Inc. has two divisions, A 20 point and B. The segment margin of Division A is: 2 A < Be Total Revenue $200,000 $235,000 $435,000 Variable operating expense 110,000 120,000 230,000 Direct fixed operating expense 4 D t ....Controllable < 65,000 75,000 140,000 < ...Non-controllable < 15,000 30,000 45,000 Common fixed costs < t 18,000 $90,000 $10,000 $75,000 $25,000 4. This question is the continuation from Question 3. The performance of the Division A manager should be measured as: 20 point $25,000 $90,000 $75,000 $10,000