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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 $784,000 $208,000 $243,000 $333,000 Variable operating expenses 424,400 114,400 125,000 185,000 Controllable fixed expenses 213,000 66,000 76,000 71,000 Noncontrollable fixed expenses 63,000 16,000 21,000 26,000 In addition, the company incurred common fixed costs of $18,300. Assume that the Los Angeles division increases its promotion expense, a controllable fixed cost, by $10,900. As a result, revenues increased by $52,000. If variable expenses are tied directly to revenues, the new Los Angeles segment prot margin is