ne following information was taken from the segmented income statement of Restin, Inc., and the company's ree divisions: Revenues Variable operating expenses Controllable fixed expenses Noncontrollable fixed expenses Restin, Inc. $1,024,000 568,400 243,000 93,000 Los Angeles Bay Area Central Val Division Division Division $288,000 $323,000 $413,000 158,400 175,000 235,000 76,000 86,000 81,000 26,000 31,000 36,000 addition, the company incurred common fixed costs of $21,300. ne profit margin controllable by the Central Valley segment manager is