8 The following information was taken from the segmented income statement of Restin, Inc., and the company's three divisions: 00:33:37 Revenues Variable operating expenses Controllable fixed expenses Noncontrollable fixed expenses Restin, Inc. $856,000 467,600 222,000 72,000 Los Angeles Bay Area Central Valley Division Division Division $ 232,000 $267,000 $357,000 127,600 140,000 200,000 69,000 79,000 74,000 19,000 24,000 29,000 In addition, the company incurred common fixed costs of $19,200. Assuming use of a responsibility accounting system, which of the following amounts should be used to evaluate the performance of the Los Angeles division manager? Multiple Choice $104,400. $35,400. $10,000. $16,400. $20,000