The following information was taken from the business unit profit and loss statement of Resell Real Estate Agents for 2019:

Resell Real EstateSydney DivisionTamworth DivisionNorth DivisionRevenues$750 000$200 000$225 000$325,000Variable operating expenses$410 000$110 000$120,000

$180,000Fixed expenses controllable by division manager$210,000$65,000$75,000$70,000Fixed expenses traceable to the divisionbut controllable by others.

$65,000$15,000$25,000$25,000

In addition, the company incurred common fixed costs of $18 000. Which amount should be used to evaluate theTamworth Divisionas an investment of the company?

Select one:

a.$5,000

b.$12,000

c.$105,000

d.$30,000