Help Save &ExR Submin The following information was taken from the segmented income statement of Restin, Inc., and the company's three divisions Restin, Los Angeles Division Bay Area Central Valley Inc. Division Division Revenues $976,000 $397,000 Variable operating expenses Controllable fixed expenses 539,600 237,000 87,000 $272,000 149,600 74,000 24,000 $307,000 165,000 84,000 29,000 225,000 79,000 34,000 Noncontrollable fixed expenses In addition, the company incurred common fixed costs of $20,700. 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